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This study examines the impact of restatements on the labor market outcomes for corporate accountants. We use LinkedIn to identify a comprehensive sample of corporate accountants who work for firms that restated their financial statements between 2004 and 2014. Using a difference-in-differences...
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We study whether accounting information quality (AIQ) is priced in the executive labor market. Focusing on externally … evidence suggests job security concern and accounting failure risk might be the channels to explain the pricing premium for …
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