Irani, Afshad J.; Le (Emily) Xu - In: Accounting Research Journal 24 (2011) July, pp. 5-22
Purpose – Effective August 23, 2004, the US Securities and Exchange Commission (SEC) requires all firms to disclose restatements via an item 4.02 Form 8-K filing. However, a significant number of firms continue to disclose restatements using means other than an 8-K. Commonly referred to as...
