Academic literature on the topic 'Financial Restatements'
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Journal articles on the topic "Financial Restatements"
Adams, John C., Darren K. Hayunga, and Stephanie J. Rasmussen. "The Restating of Financial Statements by REITs." Journal of Accounting, Auditing & Finance 32, no. 3 (October 13, 2015): 350–71. http://dx.doi.org/10.1177/0148558x15607748.
Full textWu, Peng, Lei Gao, Zhibin Chen, and Xiao Li. "Managing reputation loss in China: in-depth analyses of financial restatements." Chinese Management Studies 10, no. 2 (June 6, 2016): 312–45. http://dx.doi.org/10.1108/cms-12-2015-0275.
Full textQiu, Shi, Hong-Qu He, and Yuan-sheng Luo. "THE VALUE OF RESTATEMENT TO FRAUD PREDICTION." Journal of Business Economics and Management 20, no. 6 (October 14, 2019): 1210–37. http://dx.doi.org/10.3846/jbem.2019.10489.
Full textMande, Vivek, and Myungsoo Son. "Do Financial Restatements Lead to Auditor Changes?" AUDITING: A Journal of Practice & Theory 32, no. 2 (December 1, 2012): 119–45. http://dx.doi.org/10.2308/ajpt-50362.
Full textWei, Jo Ting. "The association between mandatory financial restatements and the turnover of firm executives." Corporate Ownership and Control 6, no. 1-4 (2008): 467–74. http://dx.doi.org/10.22495/cocv6i1c4p6.
Full textQasem, Ameen, Norhani Aripin, and Wan Nordin Wan Hussin. "A DESCRIPTIVE ANALYSIS OF FINANCIAL RESTATEMENTS IN MALAYSIA." International Journal of Service Management and Sustainability 2, no. 2 (March 2, 2020): 92. http://dx.doi.org/10.24191/ijsms.v2i2.8073.
Full textHuang, Ying, and Susan Scholz. "Evidence on the Association between Financial Restatements and Auditor Resignations." Accounting Horizons 26, no. 3 (May 1, 2012): 439–64. http://dx.doi.org/10.2308/acch-50200.
Full textWilson, Wendy M. "An Empirical Analysis of the Decline in the Information Content of Earnings Following Restatements." Accounting Review 83, no. 2 (March 1, 2008): 519–48. http://dx.doi.org/10.2308/accr.2008.83.2.519.
Full textEttredge, Michael, Ying Huang, and Weining Zhang. "Restatement Disclosures and Management Earnings Forecasts." Accounting Horizons 27, no. 2 (February 1, 2013): 347–69. http://dx.doi.org/10.2308/acch-50414.
Full textFragoso, João L. F. R., Rúben M. T. Peixinho, Luís M. S. Coelho, and Inna C. S. Paiva. "The impact of financial restatements on financial markets: a systematic review of the literature." Meditari Accountancy Research 28, no. 6 (May 2, 2020): 1119–47. http://dx.doi.org/10.1108/medar-05-2019-0482.
Full textDissertations / Theses on the topic "Financial Restatements"
Dutta, Ila. "Data Mining Techniques to Identify Financial Restatements." Thesis, Université d'Ottawa / University of Ottawa, 2018. http://hdl.handle.net/10393/37342.
Full textSofilkanitsch, Christian [Verfasser]. "Non-GAAP reporting around financial restatements / Christian Sofilkanitsch." Paderborn : Universitätsbibliothek, 2020. http://d-nb.info/1211392066/34.
Full textBrandt, Johnny. "The Presence of Collateral Damage in Financial Restatements and its impact on Securities Litigation." Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/cmc_theses/1922.
Full textAvila, Kimberly Louise. "Real Earnings Management and Financial Restatements in the Post-Sox Era." Thesis, The University of Arizona, 2010. http://hdl.handle.net/10150/146865.
Full textHogan, Brian. "Does the Market Know? Evidence from Managerial (Non-) Reporting of Financial Stealth Restatements." Case Western Reserve University School of Graduate Studies / OhioLINK, 2009. http://rave.ohiolink.edu/etdc/view?acc_num=case1220044485.
Full textHogan, Brian R. "Does the market know? evidence from managerial (non-) reporting of financial stealth restatements /." online version, 2009. http://rave.ohiolink.edu/etdc/view.cgi?acc%5Fnum=case1220044485.
Full textLiu, Yue. "Does institutional investor composition influence managerial myopia? : the case of accounting restatements /." view abstract or download file of text, 2006. http://proquest.umi.com/pqdweb?did=1192184781&sid=2&Fmt=2&clientId=11238&RQT=309&VName=PQD.
Full textTypescript. Includes vita and abstract. Includes bibliographical references (leaves 63-65). Also available for download via the World Wide Web; free to University of Oregon users.
Sharma, Vineeta Divesh, and N/A. "The Effects of Independent Audit Committee Member Characteristics and Auditor Independence on Financial Restatements." Griffith University. Department of Accounting, Finance and Economics, 2006. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20071108.143642.
Full textSharma, Vineeta Divesh. "The Effects of Independent Audit Committee Member Characteristics and Auditor Independence on Financial Restatements." Thesis, Griffith University, 2006. http://hdl.handle.net/10072/366715.
Full textThesis (PhD Doctorate)
Doctor of Philosophy (PhD)
Department of Accounting, Finance and Economics
Griffith Business School
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Blyzniuk, Charles H. "Incipe denuo: The Effect of Restatements on Credit Rating and Credit Default Swap Price." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/801.
Full textBooks on the topic "Financial Restatements"
Office, General Accounting. Financial statement restatements: Trends, market impacts, regulatory responses, and remaining challenges : report to the Chairman, Committee on Banking, Housing and Urban Affairs, U.S. Senate. Washington, D.C: United States General Accounting Office, 2002.
Find full textRiding a tiger without being eaten: How companies and analysts tame financial restatements and influence corporate reputation. [Rotterdam]: Erasmus Research Institute of Management (ERIM), Erasmus University Rotterdam, 2009.
Find full textUnited States. Government Accountability Office. Financial restatements: Update of public company trends, market impacts, and regulatory enforcement activities : report to the Ranking Minority Member, Committee on Banking Housing, and Urban Affairs, U.S. Senate. Washington, D.C: GAO, 2006.
Find full textUnited States. Government Accountability Office. Financial restatement database: [report to] the Honorable Paul S. Sarbanes, Ranking Minority Member, Committee on Banking, Housing, and Urban Affairs, United States Senate. Washington, D.C: GAO, 2006.
Find full text2014 GAAP Guide: Restatement and analysis of current FASB standards and other current FASB, EITF, and AICPA announcements. Chicago: CCH, Inc., 2013.
Find full textRoy, Goode, Kronke Herbert, and McKendrick Ewan. Transnational Commercial Law. Oxford University Press, 2015. http://dx.doi.org/10.1093/law/9780198735441.001.0001.
Full textBook chapters on the topic "Financial Restatements"
Jenkins, Nicole Thorne. "The Contagion Effects of Accounting Restatements: A Summary." In Financial Contagion, 383–90. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2011. http://dx.doi.org/10.1002/9781118267646.ch45.
Full textZhang, Guiling. "Determinants of Financial Restatements in the Listed Companies in China." In Advances in Intelligent and Soft Computing, 725–30. Berlin, Heidelberg: Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-27708-5_100.
Full textSaraswati, R. S., and W. A. Inawati. "Does corporate governance affect financial restatement?" In Acceleration of Digital Innovation & Technology towards Society 5.0, 436–41. London: Routledge, 2022. http://dx.doi.org/10.1201/9781003222927-64.
Full textZhou, Bing, and Qian Zhang. "Empirical Test the Province and Industry Differences of Financial Restatement in China." In Proceedings of 2013 4th International Asia Conference on Industrial Engineering and Management Innovation (IEMI2013), 907–15. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-40060-5_87.
Full textNiu, Xiaoyan, and Yuping Jia. "Research on Financial Restatement of Listed Companies in China—Based on Internal Control and Risk Management Database (DIB)." In Lecture Notes in Computer Science, 196–207. Cham: Springer Nature Switzerland, 2022. http://dx.doi.org/10.1007/978-3-031-18158-0_14.
Full textGondhalekar, Vijay, Mahendra Joshi, and Marie McKendall. "Short- and Long-Term Share Price Reaction to Announcements of Financial Restatements." In Advances in Financial Economics, 149–72. Emerald Group Publishing Limited, 2012. http://dx.doi.org/10.1108/s1569-3732(2012)0000015008.
Full textWokukwu, Kingsley. "Sarbanes Oxley Act: The Unintended Consequences and Financial Restatements." In Current Aspects in Business, Economics and Finance Vol. 2, 117–28. Book Publisher International (a part of SCIENCEDOMAIN International), 2022. http://dx.doi.org/10.9734/bpi/cabef/v2/6613f.
Full text"The Financial Instability Hypothesis: A Restatement." In Can It Happen Again?, 124–51. Routledge, 2016. http://dx.doi.org/10.4324/9781315625607-12.
Full textLaGore, William D., Lois S. Mahoney, and Linda Thorne. "Financial Restatement, Corporate Social Responsibility, and CEO Compensation." In Research on Professional Responsibility and Ethics in Accounting, 101–26. Emerald Group Publishing Limited, 2011. http://dx.doi.org/10.1108/s1574-0765(2011)0000015007.
Full textMaravelaki, Antonia, Constantin Zopounidis, Christos Lemonakis, and Ioannis Passas. "Corporate Governance as a Tool for Fraud Mitigation." In Machine Learning Applications for Accounting Disclosure and Fraud Detection, 1–15. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-4805-9.ch001.
Full textConference papers on the topic "Financial Restatements"
Klassen, Gerhard, Martha Tatusch, Weisong Huo, and Stefan Conrad. "Evaluating Machine Learning Algorithms in Predicting Financial Restatements." In ICBIM 2020: 2020 The 4th International Conference on Business and Information Management. New York, NY, USA: ACM, 2020. http://dx.doi.org/10.1145/3418653.3418657.
Full textXu, Qinfeng, and Wenju Kong. "Market Reaction of Financial Restatements of Listed Companies." In Proceedings of the 1st International Conference on Business, Economics, Management Science (BEMS 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/bems-19.2019.92.
Full textQizhe Ren and Liying Chen. "Nonaudit services and financial restatements: Evidence from Chinese listed companies." In 2011 2nd International Conference on Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC). IEEE, 2011. http://dx.doi.org/10.1109/aimsec.2011.6010357.
Full textZhu, Zhaohui, and Chengwei Hu. "Market reactions to financial restatements - evidence from Chinese stock market." In EM). IEEE, 2010. http://dx.doi.org/10.1109/ieem.2010.5674247.
Full textPan, Yu-Chun. "Uses Logistic Regression Analysis to Explore Between the Financial Crises and Financial Statement Restatements Relationship Under the Digital Transformation." In 2020 Management Science Informatization and Economic Innovation Development Conference (MSIEID). IEEE, 2020. http://dx.doi.org/10.1109/msieid52046.2020.00055.
Full textCao Qiang, Hu Nanwei, and Pan Gang. "Financial Restatement and auditors' risk management." In 2015 12th International Conference on Service Systems and Service Management (ICSSSM). IEEE, 2015. http://dx.doi.org/10.1109/icsssm.2015.7170180.
Full textGao, Fang, and Xin Zhao. "Review and Enlightenment of Financial Restatement." In 2016 2nd International Conference on Social Science and Higher Education. Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icsshe-16.2016.71.
Full textDai, Qinghui, and Xiang Xiao. "The Impact of Financial Report Inquiry on Financial Restatement." In 6th Annual International Conference on Social Science and Contemporary Humanity Development (SSCHD 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.210121.170.
Full textHu, Nan-wei, Qiang Cao, and Lu-lu Zheng. "Financial restatement of listed company and auditor change." In 2012 International Conference on Management Science and Engineering (ICMSE). IEEE, 2012. http://dx.doi.org/10.1109/icmse.2012.6414353.
Full textSun, Xuemei, Guohui Gao, Junjie Wan, and Songqing Wei. "An Analysis of the Factors Affecting Financial Restatement of Public Company." In Proceedings of the 2019 International Conference on Mathematics, Big Data Analysis and Simulation and Modelling (MBDASM 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/mbdasm-19.2019.23.
Full textReports on the topic "Financial Restatements"
Rebuilding Reputation after a Serious Financial Restatement. IEDP Ideas for Leaders, January 2014. http://dx.doi.org/10.13007/313.
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