Marie Herly

Department of Economics and Business Economics, Aarhus University

Assistant Professor

Fuglesangs Alle 4

Aarhus V, 8210

Denmark

SCHOLARLY PAPERS

3

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349

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (3)

A Re-examination of Accruals Quality Following Restatements

Number of pages: 54 Posted: 23 Nov 2016 Last Revised: 31 Oct 2019
Marie Herly, Jan Bartholdy and Frank Thinggaard
Department of Economics and Business Economics, Aarhus University, University of Aarhus - Aarhus School of Business - Department of Business Studies and University of Aarhus - Aarhus School of Business
Downloads 155 (246,157)

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Restatement of corporate earnings; earnings quality; capital markets; materiality; Sarbanes-Oxley Act; enforcement; consequences of earnings misstatements; accrual accounting; difference-in-difference; propensity score matching

A Re‐Examination of Accruals Quality Following Restatements

Journal of Business Finance & Accounting, Vol. 47, Issue 7-8, pp. 882-909, 2020
Number of pages: 28 Posted: 30 Sep 2020
Marie Herly, Jan Bartholdy and Frank Thinggaard
Department of Economics and Business Economics, Aarhus University, University of Aarhus - Aarhus School of Business - Department of Business Studies and Independent
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accrual accounting, capital markets, consequences of earnings misstatements, difference‐in‐differences, earnings quality, enforcement, materiality, propensity score matching, restatement of corporate earnings, Sarbanes‐Oxley Act

2.

Bank Restatements and Financial System Stability

Number of pages: 46 Posted: 19 Jan 2017 Last Revised: 06 Jul 2019
Marie Herly
Department of Economics and Business Economics, Aarhus University
Downloads 125 (290,728)

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Earnings restatements; Bank transparency; Bank stability; Financial contagion; Instrumental variables

3.

Restatements, Managerial Learning, and Optimal Reporting Bias

Number of pages: 39 Posted: 31 Dec 2019
Marie Herly and Nikolaj Kirkeby Niebuhr
Department of Economics and Business Economics, Aarhus University and Aarhus University - Department of Economics and Business Economics
Downloads 69 (422,998)

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Restatements, Managerial Learning, Reporting Bias, Fraud, Accounting Regulation, Incentives, Signaling, Disclosure, Reporting, Earnings Quality