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Discussion of “The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital”

. Review of Accounting Studies, (июня 2004)10.1023/B:RAST.0000028195.61508.b6.

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Analyst Coverage and Intangible Assets, , и . Journal of Accounting Research, 39 (1): 1- 34 (2001)Discussion of “The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital”. Review of Accounting Studies, (июня 2004)10.1023/B:RAST.0000028195.61508.b6.