ERROR: relation "aaa190601_proceeding_action_tracker" does not exist LINE 1: INSERT INTO aaa190601_proceeding_action_tracker(action_track... ^There was an unexpected database error.ERROR: relation "aaa190601_proceeding_action_tracker" does not exist LINE 1: INSERT INTO aaa190601_proceeding_action_tracker(action_track... ^There was an unexpected database error.AAA Southeast Regional Meeting: The Effect of Financial Statement Transparency on the Likelihood of Restatement
Individual Submission Summary
Share...

Direct link:

The Effect of Financial Statement Transparency on the Likelihood of Restatement

Fri, April 5, 10:45am to 12:00pm, Hyatt Regency Savannah, TBA

Abstract

I explore the impact financial statement transparency has on the probability of financial statement restatement. Information theory suggests that a strong information environment increases accounting quality. Using financial statement transparency as a proxy for the information environment, I find that transparency is associated with a lower probability of financial statement restatement.

Author