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82  Articles
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The aim of this research is to re-investigate the trend of the impact of the restatement on financial statements. The research method employed was logistic linear regression. There is a significant effect on KAP Big 4, CEO turnover, CR, and internal contr... see more

This study explores the role of board characteristics, namely the Board of Directors (BoD) and the Board of Commissioners (BoC), on the possibility of financial restatement. BoD characteristics were analyzed based on BoD size, female, and overconfidence. ... see more

Objective: Under the context of the importance accounting information quality for its users, this study aimed to point out possible determinants for the Standardized Financial Statements (SFS) restatement of Brazilian publicly traded companies.Method: Fro... see more

The purpose of this research is to help clarify the ambiguity surrounding market participants’ pricing of earnings quality using one clearly observable indicator of low-quality earnings, accounting restatements. This study examines the effect pre-restatem... see more

Objective: Under the context of the importance accounting information quality for its users, this study aimed to point out possible determinants for the Standardized Financial Statements (SFS) restatement of Brazilian publicly traded companies.Method: Fro... see more

The purpose of this research is to help clarify the ambiguity surrounding market participants’ pricing of earnings quality using one clearly observable indicator of low-quality earnings, accounting restatements. This study examines the effect pre-restatem... see more

This study  analyzes the characteristics of the financial restatements issued by Brazilian companies listed on the BM&FBovespa stock exchange from 1997 through 2012. The study,  descriptive in nature, employed a mixed, qualitative and quantitati... see more

AbstractThis study uses an event study methodology to empirically examine share price reaction to financial restatement announcements resulting from investigations or recommendations by the GAAP Monitoring Panel and tests, in semi-strong form, the efficie... see more

The main aim of the present study is to examine the relationship between restatement of financial statements and information asymmetry in companies listed on Tehran Stock Exchange. Statistical population of the present study is consisted of companies list... see more

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