Firm Accrual Quality Following Restatements: A Signaling View

Material TypeArticleLanguageEnglish
TitleFirm Accrual Quality Following Restatements: A Signaling View Author(S)Christine I. Wiedman (Author)
Abstract  We consider whether and how firms improve their financial reporting credibility following a restatement by comparing two alternative views. The compliance view predicts that firms simply correct errors to comply with regulations; the signaling view predicts that improvements are broader to allow firms to signal higher reporting quality and thereby reduce information uncertainty. ...Paginationp 1095–1125
SubjectEconomicsDescriptorsEconomics
Journal TitleJournal of Business Finance & Accounting  
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