Admitting Mistakes: Home Country Effect on the Reliability of Restatement Reporting

By Suraj Srinivasan, Aida Sijamic Wahid, Gwen Yu. 2015

135 citations recorded by the source corpus.

ABSTRACT: We study the frequency of restatements by foreign firms listed on U.S. exchanges. We find that the restatement rate of U.S.-listed foreign firms is significantly lower than that of compar...

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/8f6d0c51fab18b65c970e4e7b3f23ff4d12e343d