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Keywords: Event study
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Journal Articles
Journal of Accounting in Emerging Economies 1–20.
Published: 22 July 2026
... restated their financials. Design/methodology/approach We analyse financial restatements by South African firms between 2007 and 2023 using an event study. Cumulative abnormal returns (CARs) are calculated over 3-, 5- and 21-day event windows. Differences in CARs are examined across sub-groups defined...
