A Review of Earnings Restatements

Topics:
Financial Statements,
Revenue recognition
Tags:
Finance,
Financial Accounting,
Financial Services,
Investment,
Restatement,
Softrax
Source:
Softrax

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Overview: This article summarizes a doctoral dissertation on an empirical capital market analysis of earnings restatements using a sample covering a quarter century, 1977-2001. Specifically, it investigates the market reaction upon and around restatement announcements, examines the quantitative information and qualitative characteristics of restatements contributing to the market's reaction, and assesses the consequences of restatements for investors' perceptions of the credibility of earnings of the restating companies.

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Format: PDF | Size: 76KB | Date: Aug 2002 | Pages: 16

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