China's National Science Foundation(Project Number:70872107)for their financial support of this work
This study uses restatements to reveal the poor quality of past accounting information reported within China's capital market.We show that up to a quarter of listed firms in China's Mainland explicitly admitted the po...
This study examines the relationship between earnings quality and insider trading. Using downward earnings restatement firms to identify low-quality earnings, we find that insiders outsell non-earnings restatement fir...