Shine a Light: How Firm Responses to Announcing Earnings Restatements Changed After Sarbanes–Oxley
We explore how the Sarbanes–Oxley Act of 2002 created pressure for firms to take more visible and costly corrective action following the announcement of an earnings restatement. Building on theory about focusing events, the institutional effects of legislative change, and the agenda-setting role of...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Springer
2019
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| Subjects: | |
| Online Access: | View Fulltext in Publisher |