Accounting Restatements and Bank Liquidity Creation

2021 ◽  
Author(s):  
Wei Wang
Keyword(s):  
Accounting Restatements

scholarly journals Accounting Restatements

2006 ◽  
Vol 15 (3) ◽  
pp. 57-68 ◽  
Author(s):  
Jeffrey L. Callen ◽  
Joshua Livnat ◽  
Dan Segal
Keyword(s):  
Accounting Restatements

Accounting irregularities and failure to deliver

2014 ◽  
Vol 40 (8) ◽  
pp. 770-786 ◽  
Author(s):  
Naomi E. Boyd ◽  
Ann Marie Hibbert ◽  
Ivelina Pavlova
Keyword(s):  
Design Methodology ◽  
Institutional Ownership ◽  
Short Selling ◽  
Accounting Restatements ◽  
Content Type ◽  
Short Sellers ◽  
Naked Short Selling ◽  
The Relationship

Purpose – The purpose of this paper is to examine the relationship between naked short selling and accounting irregularities that cause a firm to issue a restatement. Design/methodology/approach – Using the level of abnormal fails-to-deliver as a proxy for naked short selling, the paper looks for evidence of increased naked short selling in anticipation of, as well as in response to these announcements. Findings – Larger firms and firms with a higher percentage of institutional ownership experience greater levels of fails prior to the announcement day, while smaller firms are more likely to be targets of naked short sellers after the announcement. The paper also finds that more transparent announcements are associated with more abnormal fails. Originality/value – This paper is the first research to study the relation between naked short selling and accounting restatements.

Exploring the Causes of Accounting Restatements by Family Firms

2013 ◽  
Vol 40 (9-10) ◽  
pp. 1068-1094 ◽  
Author(s):  
Shu-Hui Sue ◽  
Chen-Lung Chin ◽  
Ann Ling-Ching Chan
Keyword(s):  
Family Firms ◽  
Accounting Restatements
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