Chueh, Meng-Chi; Chang, Shen-Ho - In: International journal of business and economic sciences … 15 (2022) 1, pp. 71-93
Purpose: The purpose of this study investigates the role of directors and officers (D&O) insurance and restatement … two-stage method regression to examine the effects of D&O insurance on the earnings management strategies of firms and the … when firms have purchased D&O insurance. Moreover, the results reveal that restatement announcements cause managers to …