Riding a Tiger without Being Eaten - RePub - Erasmus Universiteit ...

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List of Tables
Table 1.1 Incidence of Restatements with Severe Characteristics 66
Table 1.2 Comparative Overview Restating Companies with Available Reputation
Data 71
Table 1.3 Reputation Scores of a Sample Restating Companies 71
Table 2.1 Major Types of Accounting Issues Involved in Restatements 94
Table 2.2 Overview of Sample Companies - Years and Data Available 101
Table 2.3 Summary of Restatement Cases Analysed 131
Table 3.1 Reliability Measures of Constructs – Analysts’ Survey 175
Table 3.2 Factor Loadings Earnings Management Pressures and CEO Dominance 188
Table 3.3 Factor Loadings Openness/Governance Pressures and Latitude 189
Table 3.4 Factor Loadings Bounded Rationality CEO 190
Table 3.5 Factor Loadings Bounded Rationality Analyst 192
Table 3.6 Factor Loadings CEO Behaviour before the Restatement 193
Table 3.7 Factor Loadings CEO Behaviour during the Restatement Crisis 194
Table 3.8 Average Variance Extracted for Constructs Included in the PLS Model 195
Table 3.9 Comparison of Means for Perceptions without Hindsight versus
Perceptions with Hindsight (Format I) 199
Table 3.10 Comparison of Means for Perceptions before the Restatement
versus Perceptions during the Restatement Crisis (Format II) 200
Table 3.11 Comparison of Means for Perceptions at the Beginning of the
Restatement Crisis versus Perceptions at the End of the Restatement Crisis
(Format III) 202
Table 3.12 Correlations of Constructs (as Estimated through Partial Least Squares) 203
Table 3.13 Antecedents of Reputation Management Behaviour before the
Restatement 205
Table 3.14 Antecedents of Reputation Management Behaviour during the
Restatement Crisis 206
Table 3.15 Antecedents of Perceived Blame Taking and Blame Giving Behaviour
during the Restatement Crisis 207
Table 3.16 Influence of ‘Bounding Factors’ on Perceived Blaming Behaviour 208