RESTATEMENTS

作品数:3被引量:7H指数:1
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The quality of financial reporting in China:An examination from an accounting restatement perspective被引量:7
《China Journal of Accounting Research》2011年第4期167-196,共30页Xia Wang Min Wu 
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...
关键词:Earnings quality Earnings management RESTATEMENTS China capital markets Regulation DISCLOSURE 
Earnings Restatements and Insider Trading: An Empirical Analysis
《Journal of Modern Accounting and Auditing》2011年第6期621-633,共13页Cheng Ling-Chi Chung Tsai-Yen 
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...
关键词:earnings quality insider selling earnings restatement 
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