The Local Contagion Effects of Accounting Restatements
碩士 === 國立成功大學 === 會計學系 === 107 === This study examines whether there are local contagion effects of negative market reactions using 2,383 accounting restatements announced during the years 2000-2018. The results indicate that non-restating geographic peer firms experience market share price declines...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2019
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Online Access: | http://ndltd.ncl.edu.tw/handle/rz35x9 |