An analysis of the sources of value loss following financial restatements
Philip K. Hong, Jaywon Lee, Sang-Hyun Park, and Sukesh Patro
| Year of publication: |
2023
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| Authors: | Hong, Philip K. ; Lee, Jaywon ; Park, Sang Hyun ; Patro, Sukesh |
| Published in: |
Journal of accounting, auditing & finance : JAAF. - London [u.a.] : Sage Publ., ISSN 2160-4061, ZDB-ID 2067574-4. - Vol. 38.2023, 3, p. 572-595
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| Subject: | cost of equity | equity valuation | financial restatement | post-announcement drift | variance decomposition | Kapitalkosten | Cost of capital | Jahresabschluss | Financial statement | Theorie | Theory | Ankündigungseffekt | Announcement effect | Unternehmensbewertung | Firm valuation | CAPM |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1177/0148558X21989915 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014294252