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Showing 1 to 6 of 6 for “"Accounting restatements"”.

  1. The consequences of bank reporting failure for liquidity creation : evidence from accounting restatements

    Wang, WeiUniversity of Missouri--Columbia2017

    This paper examines the effect of bank accounting restatements on bank liquidity creation. Banks play a central role in creating liquidity in the economy by financing relatively illiquid assets, such as business loans, with relatively liquid liabilities, such as demand deposits. Theory predicts …

    missouri Repository record

  2. Do auditors communicate financial misstatement risk in audit report? Evidence from subsequent accounting restatements in China

    YEUNG, Hau Yi

    lingnan Repository record

  3. The effect of audit market concentration on audit pricing and audit quality : the role of the size of the audit market

    Eshleman, John DanielAccounting2022

    … audit fees (Numan and Willekens 2012) and fewer accounting restatements (Newton et al. 2013). In this study, I show that the effect of audit market concentration on the level of audit fees depends on the size of the audit market (i.e., the size and/or number of clients in the local geographic …

    lsu-thes Repository record

  4. The Impact of Earnings Quality on Investors' and Analysts' Reactions to Restatement Announcements

    Romanus, Robin NicoleVirginia Tech2007

    … the implications of earnings quality, empirical accounting research has rendered two distinct perspectives. The first perspective considers market participants naïve users of accounting information who fail to grasp the implications of earnings quality resulting in temporary security mispricing. …

    vt Repository record

  5. Noncompliance, financial reporting quality and director turnover

    Zhang, Xiu-Ye, Young, Steven, Choi, SunhwaLancaster University2016

    … show that the effect is much stronger for accounting frauds than for accounting restatements, and the evidence is more pronounced in the post-noncompliance (with securities laws) windows than in the pre-noncompliance windows. This chapter presents the first empirical examination of the link …

    lancaster Repository record

  6. Does analyst forecast dispersion represent investors' perceived uncertainty toward earnings?

    Wang, JundongUniversity of Illinois at Urbana-Champaign2014

    This paper investigates the association between analyst forecast dispersion and investors’ perceived uncertainty toward earnings. I construct a new measure for investors’ expectation of earnings announcement uncertainty using changes in implied volatility of option contracts prior to earnings …

    uiuc Repository record