haku: @indexterm FRAUD / yhteensä: 254
viite: 55 / 254
| Tekijä: | Wallace, W. |
| Otsikko: | The value relevance of accounting |
| Lehti: | European Management Journal
2000 : DEC, VOL. 18:6, p. 675-682 |
| Asiasana: | FRAUD SHARE PRICES ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | When a story appears in the media reporting "restatements, frauds, and investigations," how do reported dollar effects relate to value? Declines to about half the pre-event levels are observed, even when the overall market has been increasing significantly. The declines in price (cum dividend are significantly associated with the amount of the event's effect, as reported in the media, when concurrently controlling for earnings, industry, market, and scalar effects. |
SCIMA