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Keywords: restatement
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Journal Articles
The Accounting Review (2021) 96 (3): 313–341.
Published: 01 May 2021
... an error resulting in a restatement in 4.6 percent of cases, while firms eventually restate financial reports for 13.6 percent of periods under review. My measure of SEC error detection rates is the ratio of reviews that detect an error to total reviews that could have detected an error. I document...
Journal Articles
The Accounting Review (2016) 91 (3): 835–857.
Published: 01 May 2016
.... Further analyses show that banks acquire indirect, rather than direct, information about the misreporting and that they do not fully adjust loan pricing until after the restatement announcement. Together, these findings suggest that banks make timely, but insufficient, adjustments during the misreporting...