Risk dynamics around restatement announcements
Year of publication: |
2020
|
---|---|
Authors: | Salavei Bardos, Katsiaryna ; Cline, Brandon N. ; Koutmos, Gregory |
Published in: |
Review of quantitative finance and accounting. - Dordrecht [u.a.] : Springer, ISSN 1573-7179, ZDB-ID 2009625-2. - Vol. 54.2020, 4, p. 1279-1313
|
Subject: | Disclosure | Corporate misreporting | Financial statement restatements | Beta | Idiosyncratic risk | EGARCH | Cost of capital | Kapitalkosten | Unternehmenspublizität | Corporate disclosure | Ankündigungseffekt | Announcement effect | Risiko | Risk | Jahresabschluss | Financial statement | Berichtswesen | Reporting | CAPM | Betafaktor | Beta risk | Börsenkurs | Share price |
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