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by Suraj Srinivasan, Aida Sijamic Wahid Remove by Suraj Srinivasan, Aida Sijamic Wahid →

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  • May 2015
  • Article

Admitting Mistakes: Home Country Effect on the Reliability of Restatement Reporting

By: Suraj Srinivasan, Aida Sijamic Wahid and Gwen Yu
We study the frequency of restatements by foreign firms listed on U.S. exchanges. We find that the restatement rate of U.S. listed foreign firms is significantly lower than that of comparable U.S. firms and that the difference depends on the firm's home country... View Details
Keywords: Accounting Restatements; Home Country Enforcement; Earnings Management; Globalized Firms and Management; Law; Financial Reporting; Financial Markets; Cross-Cultural and Cross-Border Issues
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