Is the Decline in the Information Content of Earnings Following Restatements Short-Lived?
Prior research finds that the decline in the information content of earnings after restatement announcements is short-lived and the earnings response coefficient (ERC) bounces back after three quarters. We re-examine this issue using a more recent and comprehensive sample of restatements. We find th...
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| المؤلفون الرئيسيون: | , , |
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| التنسيق: | text |
| اللغة: | English |
| منشور في: |
Institutional Knowledge at Singapore Management University
2014
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| الموضوعات: | |
| الوصول للمادة أونلاين: | https://ink.library.smu.edu.sg/soa_research/1078 https://ink.library.smu.edu.sg/context/soa_research/article/2077/viewcontent/SSRN_id2253689.pdf |
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