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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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
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Institutional Knowledge at Singapore Management University
2014
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| Subjects: | |
| Online Access: | 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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| Institution: | Singapore Management University |
| Language: | English |