Financial Restatements, Cost of Debt and Information Spillover: Evidence From the Secondary Loan Market

  1. Jong Chool Park,
  2. Qiang Wu*

Article first published online: 1 SEP 2009

DOI: 10.1111/j.1468-5957.2009.02162.x

Issue

Journal of Business Finance & Accounting

Journal of Business Finance & Accounting

Volume 36, Issue 9-10, pages 1117–1147, November/December 2009

Additional Information

How to Cite

Park, J. C. and Wu, Q. (2009), Financial Restatements, Cost of Debt and Information Spillover: Evidence From the Secondary Loan Market. Journal of Business Finance & Accounting, 36: 1117–1147. doi: 10.1111/j.1468-5957.2009.02162.x

Author Information

  1. The authors are both from Lally School of Management & Technology, Rensselaer Polytechnic Institute. They thank seminar participants at Rensselaer Polytechnic Institute, Financial Management Association Meeting, and Korean Accounting Association Summer Meeting for helpful comments and suggestions. Moreover, this paper has benefited from discussion of Min Sup Song and helpful comments and suggestions of Martin Walker (editor) and an anonymous referee. The authors also acknowledge excellent editorial assistance from Rosemarie Webb.

* * Address for correspondence: Jong Chool Park, Lally School of Management & Technology, Rensselaer Polytechnic Institute, 110 8th Street, Troy, New York 12180, USA. e-mail: parkj@rpi.edu

Publication History

  1. Issue published online: 9 NOV 2009
  2. Article first published online: 1 SEP 2009
  3. (Paper received August 2008, revised version accepted May 2009)

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    Ying Huang, Susan Scholz, Evidence on the Association between Financial Restatements and Auditor Resignations, Accounting Horizons, 2012, 26, 3, 439

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    Michael Ettredge, Susan Scholz, Kevin R. Smith, Lili Sun, How Do Restatements Begin? Evidence of Earnings Management Preceding Restated Financial Reports, Journal of Business Finance & Accounting, 2010, 37, 3-4
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