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Discontinuities and Earnings Management: Evidence from Restatements Related to Securities Litigation*

Dain C. Donelson, John M. McInnis, Richard Mergenthaler
Year2012
VenueContemporary Accounting Research
Typearticle
Citations65
DOI10.1111/j.1911-3846.2012.01150.x
OpenAlexW3123994654

Topics

Auditing, Earnings Management, GovernanceEarningsEarnings response coefficientPost-earnings-announcement driftClassification of discontinuitiesEarnings management