The publisher, American Accounting Association, regrets errors that were published in ″The Role of Accounting Conservatism in the Equity Market: Evidence from Seasoned Equity Offerings″ by Yongtae Kim, Siqi Li, Carrie Pan, and Luo Zuo in the July 2013 issue of The Accounting Review (Volume 88, No. 4). These errors were inadvertently introduced during production and were not corrected by the production team when the authors returned their page proofs with a request for changes.
The second sentence of the article Abstract used the word ″fewer″ in error and should read as follows:
We find that issuers with a greater degree of conservatism experience less negative market reactions to SEO announcements.
Coauthor Luo Zuo, a Ph.D. candidate at the time, was mistakenly listed as ″Professor Zuo″ in the acknowledgments. The last sentence of the acknowledgment should read:
Luo Zuo, a Ph.D. Candidate, is grateful for financial support from the MIT...
