Discussion of How Do Restatements Begin? Evidence of Earnings Management Preceding Restated Financial Reports

Authors

  • Jan Barton

    Corresponding author
    1. The author is Associate Professor of Accounting at Emory University's Goizueta Business School. He thanks Peter Pope (editor) for the invitation to write this discussion; participants (especially Scott Richardson) at the JBFA 2009 Capital Markets Conference held in Venice, Italy, for their comments on the original draft of the discussed paper; and that paper's authors for feedback on this discussion.
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Address for correspondence: Jan Barton, Emory University, 1300 Clifton Road, Atlanta, GA 30322, USA.
e-mail: jbarton@emory.edu

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