How Do Investors Respond to Restatements? Repairing Trust Through Managerial Reputation and the Announcement of Corrective Actions
Following SOX, financial restatements increased dramatically. Prior research suggests that how investors respond to restatements, particularly those involving fraud, may mitigate or exacerbate damage suffered. We extend both accounting and management research by examining the joint effects of pre-re...
| Authors: | ; ; |
|---|---|
| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Published: |
2019
|
| In: |
Journal of business ethics
Year: 2019, Volume: 158, Issue: 2, Pages: 297-312 |
| Further subjects: | B
Fraud prevention
B Corrective action B Nonprofessional investors B Reputation B Trust B Restatement |
| Online Access: |
Volltext (lizenzpflichtig) |
