Irani, Afshad J.; Xu, Le (Emily) - In: Accounting Research Journal 24 (2011) 1, 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...
