Martínez-Sola, Cristina; Sanabria-García, Sonia; … - In: European research on management and business economics 30 (2024) 2, pp. 1-10
This paper studies the effect of financial constraints and financial distress on accounting restatements; specifically … the interest coverage ratio-influence the likelihood of an accounting restatement. To do so, we use a sample of Spanish … associated with a higher incidence of accounting restatements. Our evidence is consistent with the argument that financially …
