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Files et al., 2009 - Google Patents

Stealth disclosure of accounting restatements

Files et al., 2009

View PDF
Document ID
7901420554035959151
Author
Files R
Swanson E
Tse S
Publication year
Publication venue
The Accounting Review

External Links

Snippet

Managers exercise considerable discretion over how they announce an accounting restatement in a press release. Some firms issue a press release that discloses the restatement in the headline (high prominence). Others provide a press release with a …
Continue reading at papers.ssrn.com (PDF) (other versions)

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