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Keywords: Restatements
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Journal Articles
International Journal of Accounting and Information Management (2012) 20 (4): 377–394.
Published: 19 October 2012
... accumulation strategies and differ in their auditor scores and bankruptcy risk. Design/methodology/approach The authors test their hypotheses using the GAO‐assembled database of financial restatements that allows contrasting voluntary restaters (firms that restated without being prompted either by external...
