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Accounting Restatements and Information Risk

A Rahmani; A Najaf Toumrai

Volume 9, Issue 34 , July 2012, , Pages 33-54

Abstract
  This study examine the association between accounting restatements and the pricing of information risk in companies listed in Tehran Stock Exchange. And the period of the study is from 1384 uo to 1389.Using the Fama and French three-factor model augmented with discretionary and innate information risk ...  Read More