By continuing to browse this site you agree to us using cookies as described in About Cookies
Notice: Wiley Online Library will be unavailable on Saturday 7th Oct from 03.00 EDT / 08:00 BST / 12:30 IST / 15.00 SGT to 08.00 EDT / 13.00 BST / 17:30 IST / 20.00 SGT and Sunday 8th Oct from 03.00 EDT / 08:00 BST / 12:30 IST / 15.00 SGT to 06.00 EDT / 11.00 BST / 15:30 IST / 18.00 SGT for essential maintenance. Apologies for the inconvenience.
Discussion of How Do Restatements Begin? Evidence of Earnings Management Preceding Restated Financial Reports
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.