Article ID Journal Published Year Pages File Type
5086788 Journal of Accounting and Economics 2012 4 Pages PDF
Abstract
► Alternative explanations for reduced restatements following voluntary clawback adoption. ► Differences between voluntary and government-mandated clawback adoption. ► Potential costs of regulating firms' responses to material misstatements.
Keywords
Related Topics
Social Sciences and Humanities Business, Management and Accounting Accounting
Preview
Mandatory clawback provisions, information disclosure, and the regulation of securities markets
Authors
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