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What is Corporate Governance and Earnings Restatements about?

This paper investigates the relationship between corporate governance mechanisms and the likelihood of earnings restatements in U.S. public companies. The study finds that while certain governance characteristics, such as board and audit committee independence, do not significantly affect restatement probability, having independent directors with financial expertise reduces the likelihood of restatements, whereas CEO influence from founding families increases it. The findings contribute to understanding the

Author

trading academy

Language

EN