Less risk of what? -- more misstatement of earnings?? Maxwell's valuation is due to growth potential -- how can anybody assign a value to this stock without even knowing if revenue is shrinking? If you base the valuation on 6% profit margin even if revenue is flat it is still over valued. IMHO there is no way this stock rises until there is a clear and credible high growth outlook.
At best, de-listing is unlikely. Obviously properly recognizing revenue and costs in an appropriate time frame are fundamental to good operating controls. But, like a airline that has just suffered a crash, the probabilities are that there is a root cause analysis underway . . . making this a much lower risk going forward.