SEC regulation and the strategic disclosure of accounting restatements
This dissertation investigates whether firms strategically disclose accounting restatements by coordinating restatement announcements with earnings releases, delaying the announcement of income-decreasing restatements, or obscuring restatement announcements by failing to disclose news of a restateme...
| Main Author: | |
|---|---|
| Format: | Others |
| Language: | English |
| Published: |
2008
|
| Subjects: | |
| Online Access: | http://hdl.handle.net/2152/3302 |