Do post-restatement firms care about financial credibility? : evidence from the pre- and post-SOX eras
Year of publication: |
2014
|
---|---|
Authors: | Chen, Ken Y. ; Elder, Randal J. ; Hung, Shengmin |
Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 33.2014, 2, p. 107-126
|
Subject: | Rechnungswesen | Accounting | Bilanzpolitik | Accounting policy | Glaubwürdigkeit | Credibility | Rechtsreform | Legal reform | USA | United States | 1997-2005 |
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