3United States General Accounting Office(U.S.GAO). Fiancial Statement Restatements:Trelnds,Market Impaets,Regulatory Responses,and Remaining Challenges.GAC-03-138[M].Washington D.C.:Goverenment Printing Office,2002.1-273.
4Owers,J.E,C.M.Lin,R.C.Rogers. The informational Content and Valuation Ramifieations of Earnings Restatements[J].International Business and EeonomiesResearehJournal,2002,(01).
4Agarwal, A. , and S. Chadha. 2005. Corporate Governance and Accounting Scandals. Journal of Law and Economics 48 (2) : 371 - 406.
5Anderson, K. L. , and T. L. Yohn. 2002. The Effect of 10 - K Restatements on Firm Value, Information Asymmetries, and Investors" Reliance on Earnings. Working Paper, Georgetown University.
6Brenner, M.. 1979. The Sensitivity of the Efficient Market Hypothesis to Alternative Specifications of the Market Model. Journal of Finance, 32 (4) : 57-66.
7Callen, J. L. , J. Livnat, and D. Segal. 2006. Accounting Restatements: Are They Always Bad News for Investors? Journal of Investing, 15 (3): 57-68.
8Campbell, Johny, Andrew W. Lo, and A. Craig Mackinlay. 1997. The Econometrics of Financial Markets. Princeton University Press.
9General Accounting Office (GAO). 2002. Financial Statement Restatements : Trends, Market hnpacts, Regulatory Responses, and Remaining Challenges. Washington D. C. , GAO -03 -138.
10General Accounting Office (GAO). 2006. Financial Restatements : Update of Public Company Trends, Market Impacts, and Regulatory Enforcement Activities. Washington D. C. , GAO -06 -678.
