The timeliness of restatement disclosures and financial reporting credibility
Mark Hirschey, Kevin R. Smith and Wendy M. Wilson
| Year of publication: |
2015
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|---|---|
| Authors: | Hirschey, Mark ; Smith, Kevin R. ; Wilson, Wendy M. |
| Published in: |
Journal of business finance & accounting : JBFA. - Hudson, NY : John Wiley & Sons Ltd, ISSN 0306-686X, ZDB-ID 192962-8. - Vol. 42.2015, 7/8, p. 826-859
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| Subject: | accounting restatements | reporting credibility | misstatement detection | restatement disclosures | corporate governance | information content of earnings | Unternehmenspublizität | Corporate disclosure | Jahresabschluss | Financial statement | Informationswert | Information value | Corporate Governance | Corporate governance | Berichtswesen | Reporting | Glaubwürdigkeit | Credibility | Ankündigungseffekt | Announcement effect | Gewinnermittlung | Profit determination | Rechnungswesen | Accounting | Internes Kontrollsystem | Internal control | Prinzipal-Agent-Theorie | Agency theory |