The Cotagion Effects of Accounting Restatements
碩士 === 中原大學 === 會計研究所 === 98 === This study predicts and finds that accounting restatements will adversely affect the restating firm’s shareholder wealth but also induce share price declines among non-restating firms in the same industry.This share price declines seem to reflect investor’s accountin...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/00801880865049649328 |