Based on a study noted in the materials, which of the following is true with respect to the market's response to a financial statement restatement: a. a restatement is generally considered irrelevant and not a factor by the market b. the market penalizes the stock price for three days after the restatement announcement c. the credibility of a restated company is generally not impacted by a restatement d. the quality of a restated company's earnings is generally not impacted by the announcement of a restatement