Is the decline in the information content of earnings following restatements short-lived?
Xia Chen; Qiang Cheng; Alvis K. Lo
| Year of publication: |
2014
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|---|---|
| Authors: | Chen, Xia ; Cheng, Qiang ; Lo, Alvis K. |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 89.2014, 1, p. 177-207
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| Subject: | accounting restatements | information content of earnings | accounting irregularities | Informationswert | Information value | Rechnungswesen | Accounting | Gewinn | Profit | Gewinnermittlung | Profit determination | Bilanzpolitik | Accounting policy | Unternehmenspublizität | Corporate disclosure | Jahresabschluss | Financial statement | Bilanzierungsgrundsätze | Accounting standards |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010256775