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Keywords: Item 4.02
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2011) 24 (1): 5–22.
Published: 19 July 2011
...Afshad J. Irani; Le (Emily) Xu Purpose Effective August 23, 2004, the US Securities and Exchange Commission (SEC) requires all firms to disclose restatements via an item 4.02 Form 8‐K filing. However, a significant number of firms continue to disclose restatements using means other than an 8‐K...
