Stealth Disclosure of Accounting Restatements

By Rebecca Files, Edward P. Swanson, Senyo Tse. 2009

184 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/1b7f763dad715d59d13cdd927cd1f4332b28c9c6

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Aida Sijamic Wahid
2. Myungsoo Son
3. Vivek Mande
4. Rebecca Files
5. Suraj Srinivasan
6. Gwen Yu

In Strategy and Management

1. Aida Sijamic Wahid
2. Myungsoo Son
3. Vivek Mande
4. Rebecca Files
5. Suraj Srinivasan
6. Gwen Yu
7. Nemit Shroff

Citations in the corpus

• Evidence on Contagion in Earnings Management (2015, unknown): “Alternately, it is possible that peer firms learn about earnings management through shared auditors and board members (see Francis and Michas [2013], Bizjak et al.”
• Do Financial Restatements Lead to Auditor Changes (2013, methodology): “17 Restatement amounts (RESTAMT) are measured as the cumulative earnings effect of the restatement scaled by total assets as of the fiscal year-end prior to the restatement announcement (Palmrose et al. 2004; Files et al. 2009).”
• Admitting Mistakes: Home Country Effect on the Reliability of Restatement Reporting (2015, background): “Prior studies show that, conditional on reporting a restatement, firms make disclosure choices regarding the announcement medium to minimize the cost of restating (Files et al. 2009; Myers, Scholz, and Sharp 2010; Badertscher and Burks 2011).”
• SEC Enforcement: Does Forthright Disclosure and Cooperation Really Matter? (2012, methodology): “Specifically focusing on restatement disclosures, Files et al. (2009) and Gordon et al. (2009) find that restatement information displayed more prominently in a press release influences investors.”
• The Effects and the Mechanisms of Board Gender Diversity: Evidence from Financial Manipulation (2018, background): “Prior studies find that financial misconduct leads to public and private investigation and litigation (Feroz et al. 1991; Hennes et al. 2008; Files et al. 2009), and negative consequences for firms, management, and directors (Palmrose and Scholz 2004; Srinivasan 2005; Desai et al.”