Do firms become more conservative after financial restatements?
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- Kose John & Joe Shangguan & Ravi Mateti, 2015. "Financing activities after accounting restatements: an examination of SEOs and PIPEs," Eurasian Economic Review, Springer;Eurasia Business and Economics Society, vol. 5(1), pages 139-160, June.
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Keywordsfinancial restatements; earnings conservatism; Sarbanes-Oxley Act; SOX; earning restatements; restatement prompter.;
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