Accepted by Dan Segal. We are very grateful to Susan Scholz for providing us with restatement data prior to 2000. We also thank Jackie Hammersley, James Myers, Mark Peecher, T.J. Wong, Yong (George) Yang, Danqing Young, Arnt Verriest, and workshop participants at Hong Kong University of Science and Technology, Michigan State University, Singapore Management University, Texas A&M University, Tilburg University, Tsinghua University, University of Houston, University of Kentucky, University of Oklahoma, and University of Oregon for helpful comments and suggestions. The work described in this paper was partially supported by a grant from the Research Grant Council of the Hong Kong Special Administration Region, China (Project No. 440309). Linda Myers gratefully acknowledges financial support from the Garrison/Wilson Chair at the University of Arkansas and from the PricewaterhouseCoopers Faculty Fellowship while at Texas A&M University. Thomas Omer gratefully acknowledges the support of Ernst & Young.
Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements*
Article first published online: 30 JAN 2012
© 2012 The Canadian Academic Accounting Association
Contemporary Accounting Research
Volume 29, Issue 3, pages 956–990, Fall 2012 (September)
How to Cite
CAO, Y., MYERS, L. A. and OMER, T. C. (2012), Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements. Contemporary Accounting Research, 29: 956–990. doi: 10.1111/j.1911-3846.2011.01137.x
- Issue published online: 13 SEP 2012
- Article first published online: 30 JAN 2012
- Accepted manuscript online: 3 AUG 2011 03:47PM EST
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