FIRMS’ NON-RELIANCE JUDGMENT, RESTATEMENT VENUE CHOICE, AND LITIGATION RISK
This paper examines the determinants of firms’ non-reliance judgment and the effect of restatements disclosure venue choice on future litigation risk. The Securities and Exchange Commission (SEC) requires firms to disclose any error that will undermine investors’ reliance on previously issued financ...
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| Format: | Others |
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UKnowledge
2016
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| Online Access: | http://uknowledge.uky.edu/accountancy_etds/7 http://uknowledge.uky.edu/cgi/viewcontent.cgi?article=1005&context=accountancy_etds |