ARTICLES

Filter  
Active filters 0
Remove
  

Refine your searches by:

Collections
Economy
Administration - Business
Education
Social Sciences
Research
Religion
Architecture and Urbanism
Law
Technology
History
all records (73)

Languages
English
Portuguese
Spanish
German
French

Countries
Indonesia
USA
Brazil
South Africa
Romania
Ukraine
Germany
Spain
Italy
Canada
all records (76)

Years
2023
2022
2021
2020
2019
2018
2017
2016
2015
2014
all records (24)

Filter  
 
179.416  Articles
1 of 17.943 pages  |  10  records  |  more records»
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

Restatement of financial statements and auditor changes both are events drawing attention of public investors. Important restatement of financial statements causes uncertainty in inability to provide reliable financial information and inappropriate audit ... 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

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

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 purpose of this study is to identify, analyse and assess the main connections and implications of consolidated accounts on enterprise economy. Appearance of consolidated financial statements is intrinsically linked to certain concepts, such as group, ... 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

The financial statements represent an accounting instrument of great importance within the process ofmanagement of the economic entities, being necessary for the substantiation of the decisions regarding theallocation, the use and the recovery of funds, t... see more

1 of 17.943 pages  |  10  records  |  more records»