Risk dynamics around restatement announcements
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DOI: 10.1007/s11156-019-00825-4
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More about this item
Keywords
Disclosure; Corporate misreporting; Financial statement restatements; Beta; Idiosyncratic risk; EGARCH; Cost of capital;All these keywords.
JEL classification:
- G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
- G30 - Financial Economics - - Corporate Finance and Governance - - - General
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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