Meng Huang presented the paper “Restatement, Disaggregation Quality and Market Reaction”, coauthored with Nicole Jenkins, Le Luo and Hong Xie, at the Temple Accounting 100th Anniversary Conference at Philadelphia, PA on August 10, 2018. This paper shows that restatement firms present their financial report with fewer details than their peer firms in the misstatement years, and increasing the disaggregation level in the financial report is a potential remedial tool that restatement firms can use after they announce the restatements.
