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Keywords: repeat restatements
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Journal Articles
Accounting Horizons (2014) 28 (1): 93–123.
Published: 01 March 2014
...Rebecca Files; Nathan Y. Sharp; Anne M. Thompson SYNOPSIS This study examines the characteristics and market consequences of repeat restatements. We find that 38 percent of the restating companies in our sample restate at least twice between 2002 and 2008, and 31 percent of repeat restatement...