The Impact of Accounting Restatement on Accounting Quality Credibility
碩士 === 國立中正大學 === 會計與資訊科技研究所 === 98 === This study examined the accounting restatements that have negative cumulative abnormal returns in restating announcement days. We found that restating events induce contagion stock returns effect on peer firms and the firms that using same auditors (same audit...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/96165385504577884014 |