Spillover effects of restatements on the financial reporting behavior of board-interlocked firms
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...
Saved in:
| Main Authors: | , , , |
|---|---|
| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2012
|
| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/990 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Institution: | Singapore Management University |
| Language: | English |