A re‐examination of accruals quality following restatements
Author:
Affiliation:
1. Department of Economics and Business EconomicsAarhus University
Publisher
Wiley
Subject
Finance,Business, Management and Accounting (miscellaneous),Accounting
Link
https://onlinelibrary.wiley.com/doi/pdf/10.1111/jbfa.12445
Reference69 articles.
1. An empirical investigation of earnings restatements by Australian firms
2. The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality
3. Optimal caliper widths for propensity‐score matching when estimating differences in means and differences in proportions in observational studies
4. Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows
5. LITIGATION RISK AND MARKET REACTION TO RESTATEMENTS
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