How Do Restatements Begin? Evidence of Earnings Management Preceding Restated Financial Reports

By Michael L. Ettredge, Susan Scholz, Kevin R. Smith, Lili Sun. 2010

162 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/5b1844d38d4ce66be3c072f0a32286be21af84a4

Citations in the corpus

• Earnings Restatements and Differential Timeliness of Accounting Conservatism (2012, unknown): “Both corporate boards and the external labor market impose significant penalties on managers for violating Generally Accepted Accounting Principles (GAAP).”