The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital: Accounting, Disclosure, and the Cost of Capital

Author: Hribar Paul   Jenkins Nicole Thorne  

Publisher: Springer Publishing Company

ISSN: 1380-6653

Source: Review of Accounting Studies, Vol.9, Iss.2-3, 2004-06, pp. : 337-356

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Abstract