Qiu, Shi; He, Hong-Qu; Luo, Yuan-sheng - In: Journal of Business Economics and Management (JBEM) 20 (2019) 6, pp. 1210-1237
A financial report restatement reflects errors in the previous financial statement, and thus it increases investors' doubt about the credibility of the financial statement. The primary objective of this paper is to examine whether restatement announcements imply increased fraud risks in Chinese...
