Spillover effects of restatements on the financial reporting behavior of board-interlocked firms

• المؤلفون الرئيسيون: CHEN, Chih-Ying, GOH, Beng Wee, LIN, Yu Chen, WU, Guan Syun
• التنسيق: text
• اللغة: English
• منشور في: Institutional Knowledge at Singapore Management University 2012
• الموضوعات: Accounting; Corporate Finance
• الوصول للمادة أونلاين: https://ink.library.smu.edu.sg/soa_research/990

This study examines the spillover effects of restatements on the financial reporting behavior of firms that share common directors with the restating firms (“interlocked firms”). Using a sample of restating firms, we find that restatements trigger investors’ concerns over the financial reporting amo...