Explanation

After-the-fact confirmations of poor earnings quality include:

• Restatements: When companies revise previously reported financial statements, often indicating issues with original earnings quality
• Enforcement actions: Regulatory actions (SEC, etc.) against companies for earnings management practices

Why both are confirmations:

• Restatements directly show that reported earnings were inaccurate
• Enforcement actions indicate regulatory bodies have identified earnings management issues
• Both provide external validation that earnings quality was poor

Conclusion: Both restatements and enforcement actions serve as after-the-fact confirmations of poor earnings quality.