..., not necessarily enhance, firm value. Our findings may, thus, inform researchers, market participants, and regulators. Data Availability: The data used in this study are publicly available from sources indicated in the text. 2021 negative events accounting restatements corporate social responsibility...

... foreign companies. We gratefully acknowledge financial support from the Division of Research of Harvard Business School. Editor's note: Accepted by Morton Pincus. May 2012 July 2014 accounting restatements earnings management internal control weakness...

...Jivas Chakravarthy; Ed deHaan; Shivaram Rajgopal ABSTRACT: How do firms repair their reputations after a serious accounting restatement? To answer this question, we review firms' press releases and identify 1,765 reputation-building actions taken by: (1) 94 restating firms in the periods before...

... accounting restatements information content of earnings accounting irregularities There have been an unprecedented number of accounting restatements in the last decade. The U.S. General Accounting Office ( GAO 2003 ) reported that from January 1997 to June 2002, 919 firms...