Artykuły w czasopismach na temat „Financial Restatements”
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Adams, John C., Darren K. Hayunga i Stephanie J. Rasmussen. "The Restating of Financial Statements by REITs". Journal of Accounting, Auditing & Finance 32, nr 3 (13.10.2015): 350–71. http://dx.doi.org/10.1177/0148558x15607748.
Pełny tekst źródłaWu, Peng, Lei Gao, Zhibin Chen i Xiao Li. "Managing reputation loss in China: in-depth analyses of financial restatements". Chinese Management Studies 10, nr 2 (6.06.2016): 312–45. http://dx.doi.org/10.1108/cms-12-2015-0275.
Pełny tekst źródłaQiu, Shi, Hong-Qu He i Yuan-sheng Luo. "THE VALUE OF RESTATEMENT TO FRAUD PREDICTION". Journal of Business Economics and Management 20, nr 6 (14.10.2019): 1210–37. http://dx.doi.org/10.3846/jbem.2019.10489.
Pełny tekst źródłaMande, Vivek, i Myungsoo Son. "Do Financial Restatements Lead to Auditor Changes?" AUDITING: A Journal of Practice & Theory 32, nr 2 (1.12.2012): 119–45. http://dx.doi.org/10.2308/ajpt-50362.
Pełny tekst źródłaWei, Jo Ting. "The association between mandatory financial restatements and the turnover of firm executives". Corporate Ownership and Control 6, nr 1-4 (2008): 467–74. http://dx.doi.org/10.22495/cocv6i1c4p6.
Pełny tekst źródłaQasem, Ameen, Norhani Aripin i Wan Nordin Wan Hussin. "A DESCRIPTIVE ANALYSIS OF FINANCIAL RESTATEMENTS IN MALAYSIA". International Journal of Service Management and Sustainability 2, nr 2 (2.03.2020): 92. http://dx.doi.org/10.24191/ijsms.v2i2.8073.
Pełny tekst źródłaHuang, Ying, i Susan Scholz. "Evidence on the Association between Financial Restatements and Auditor Resignations". Accounting Horizons 26, nr 3 (1.05.2012): 439–64. http://dx.doi.org/10.2308/acch-50200.
Pełny tekst źródłaWilson, Wendy M. "An Empirical Analysis of the Decline in the Information Content of Earnings Following Restatements". Accounting Review 83, nr 2 (1.03.2008): 519–48. http://dx.doi.org/10.2308/accr.2008.83.2.519.
Pełny tekst źródłaEttredge, Michael, Ying Huang i Weining Zhang. "Restatement Disclosures and Management Earnings Forecasts". Accounting Horizons 27, nr 2 (1.02.2013): 347–69. http://dx.doi.org/10.2308/acch-50414.
Pełny tekst źródłaFragoso, João L. F. R., Rúben M. T. Peixinho, Luís M. S. Coelho i Inna C. S. Paiva. "The impact of financial restatements on financial markets: a systematic review of the literature". Meditari Accountancy Research 28, nr 6 (2.05.2020): 1119–47. http://dx.doi.org/10.1108/medar-05-2019-0482.
Pełny tekst źródłaSchmidt, Jaime, i Michael S. Wilkins. "Bringing Darkness to Light: The Influence of Auditor Quality and Audit Committee Expertise on the Timeliness of Financial Statement Restatement Disclosures". AUDITING: A Journal of Practice & Theory 32, nr 1 (1.09.2012): 221–44. http://dx.doi.org/10.2308/ajpt-50307.
Pełny tekst źródłaLiu, Li-Lin, K. Raghunandan i Dasaratha Rama. "Financial Restatements and Shareholder Ratifications of the Auditor". AUDITING: A Journal of Practice & Theory 28, nr 1 (1.05.2009): 225–40. http://dx.doi.org/10.2308/aud.2009.28.1.225.
Pełny tekst źródłaAltarawneh, Marwan, Rohami Shafie i Rokiah Ishak. "Chief Executive Officer Characteristics and Financial Restatements in Malaysia". International Journal of Financial Research 11, nr 2 (16.03.2020): 173. http://dx.doi.org/10.5430/ijfr.v11n2p173.
Pełny tekst źródłaIrani, Afshad J., Stefanie L. Tate i Le (Emily) Xu. "Restatements: Do They Affect Auditor Reputation for Quality?" Accounting Horizons 29, nr 4 (1.06.2015): 829–51. http://dx.doi.org/10.2308/acch-51187.
Pełny tekst źródłaAbbott, Lawrence J., Susan Parker i Theresa J. Presley. "Female Board Presence and the Likelihood of Financial Restatement". Accounting Horizons 26, nr 4 (1.07.2012): 607–29. http://dx.doi.org/10.2308/acch-50249.
Pełny tekst źródłaBlankley, Alan I., David N. Hurtt i Jason E. MacGregor. "Abnormal Audit Fees and Restatements". AUDITING: A Journal of Practice & Theory 31, nr 1 (1.01.2012): 79–96. http://dx.doi.org/10.2308/ajpt-10210.
Pełny tekst źródłaXu, Yang, i Lijuan Zhao. "An investigation of financial expertise improvement among CFOs hired following restatements". American Journal of Business 31, nr 2 (6.06.2016): 50–65. http://dx.doi.org/10.1108/ajb-07-2015-0022.
Pełny tekst źródłaBadertscher, Brad A., i Jeffrey J. Burks. "Accounting Restatements and the Timeliness of Disclosures". Accounting Horizons 25, nr 4 (1.12.2011): 609–29. http://dx.doi.org/10.2308/acch-50026.
Pełny tekst źródłaHasnan, Suhaily, Nur Syafiqah Mohamad Eskandar, Alfiatul Rohmah Mohamed Hussain, Ahmed Abdullah Saad Al-Dhubaibi, Mohd Ezrien Mohamad Kamal i Rohmawati Kusumaningtias. "Audit committee characteristics and financial restatement incidence in the emerging market". Corporate and Business Strategy Review 3, nr 2 (2022): 20–33. http://dx.doi.org/10.22495/cbsrv3i2art2.
Pełny tekst źródłaRomanus, Robin N., John J. Maher i Damon M. Fleming. "Auditor Industry Specialization, Auditor Changes, and Accounting Restatements". Accounting Horizons 22, nr 4 (1.12.2008): 389–413. http://dx.doi.org/10.2308/acch.2008.22.4.389.
Pełny tekst źródłaRich, Kevin T., i Jean X. Zhang. "Municipal accounting restatements and top financial manager turnover". Journal of Public Budgeting, Accounting & Financial Management 28, nr 2 (1.03.2016): 222–49. http://dx.doi.org/10.1108/jpbafm-28-02-2016-b005.
Pełny tekst źródłaSusanto, Androni, i Dhea Ananda Syahputri. "Pengaruh tata kelola perusahaan dan karakteristik spesifik perusahaan pada kejadian penyajian kembali laporan keuangan". Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 5, nr 3 (25.10.2022): 1282–94. http://dx.doi.org/10.32670/fairvalue.v5i3.2349.
Pełny tekst źródłaWei, Jo-Ting, Iou-Ming Wang i Hsin-Hung Wu. "Mandatory restatement, family dominance and management turnover: the evidence from an emerging economy". Investment Management and Financial Innovations 14, nr 2 (6.07.2017): 144–55. http://dx.doi.org/10.21511/imfi.14(2-1).2017.01.
Pełny tekst źródłaLi, Yuedong, Xianbing Liu i Qing Yan. "Is institutional investor a supervisor or cooperator?" Nankai Business Review International 9, nr 1 (5.03.2018): 2–18. http://dx.doi.org/10.1108/nbri-02-2017-0007.
Pełny tekst źródłaWithers, Michael C., Michael D. Howard i Laszlo Tihanyi. "You’ve Got a Friend: Examining Board Interlock Formation After Financial Restatements". Organization Science 31, nr 3 (maj 2020): 742–69. http://dx.doi.org/10.1287/orsc.2019.1319.
Pełny tekst źródłaPapík, Mário, i Lenka Papíková. "DETECTION MODELS FOR UNINTENTIONAL FINANCIAL RESTATEMENTS". Journal of Business Economics and Management 21, nr 1 (28.11.2019): 64–86. http://dx.doi.org/10.3846/jbem.2019.10179.
Pełny tekst źródłaHennes, Karen M., Andrew J. Leone i Brian P. Miller. "Determinants and Market Consequences of Auditor Dismissals after Accounting Restatements". Accounting Review 89, nr 3 (1.12.2013): 1051–82. http://dx.doi.org/10.2308/accr-50680.
Pełny tekst źródłaLi, Yiwen, You-il Park i Jinyoung Wynn. "Investor reactions to restatements conditional on disclosure of internal control weaknesses". Journal of Applied Accounting Research 19, nr 3 (10.09.2018): 423–39. http://dx.doi.org/10.1108/jaar-10-2017-0107.
Pełny tekst źródłaRaghunandan, K., William J. Read i J. Scott Whisenant. "Initial Evidence on the Association between Nonaudit Fees and Restated Financial Statements". Accounting Horizons 17, nr 3 (1.09.2003): 223–34. http://dx.doi.org/10.2308/acch.2003.17.3.223.
Pełny tekst źródłaAbbott, Lawrence J., Susan Parker i Gary F. Peters. "Audit Committee Characteristics and Restatements". AUDITING: A Journal of Practice & Theory 23, nr 1 (1.03.2004): 69–87. http://dx.doi.org/10.2308/aud.2004.23.1.69.
Pełny tekst źródłaWans, Nader. "Corporate Social Responsibility and Market-Based Consequences of Adverse Corporate Events: Evidence From Restatement Announcements". Journal of Accounting, Auditing & Finance 35, nr 2 (1.09.2017): 231–62. http://dx.doi.org/10.1177/0148558x17725968.
Pełny tekst źródłaAier, Jagadison K., Joseph Comprix, Matthew T. Gunlock i Deanna Lee. "The Financial Expertise of CFOs and Accounting Restatements". Accounting Horizons 19, nr 3 (1.09.2005): 123–35. http://dx.doi.org/10.2308/acch.2005.19.3.123.
Pełny tekst źródłaNewton, Nathan J., Dechun Wang i Michael S. Wilkins. "Does a Lack of Choice Lead to Lower Quality? Evidence from Auditor Competition and Client Restatements". AUDITING: A Journal of Practice & Theory 32, nr 3 (1.03.2013): 31–67. http://dx.doi.org/10.2308/ajpt-50461.
Pełny tekst źródłaRagothaman, Srinivasan, i Angeline Lavin. "Restatements Due to Improper Revenue Recognition: A Neural Networks Perspective". Journal of Emerging Technologies in Accounting 5, nr 1 (1.01.2008): 129–42. http://dx.doi.org/10.2308/jeta.2008.5.1.129.
Pełny tekst źródłaOradi, Javad, i Javad Izadi. "Audit committee gender diversity and financial reporting: evidence from restatements". Managerial Auditing Journal 35, nr 1 (6.01.2019): 67–92. http://dx.doi.org/10.1108/maj-10-2018-2048.
Pełny tekst źródłaWang, Haiping, i Jing Zhang. "Securitizations and accounting restatements". Asian Review of Accounting 26, nr 4 (3.12.2018): 571–94. http://dx.doi.org/10.1108/ara-10-2017-0151.
Pełny tekst źródłaZahedi, Javad, i Ali Ramezani. "Competition in Industries, Corporate Governance; and Financial Reporting Quality". Journal of Management and Accounting Studies 3, nr 03 (19.07.2019): 56–62. http://dx.doi.org/10.24200/jmas.vol3iss03pp56-62.
Pełny tekst źródłaWatson, Shaun, i Johan Coetzee. "The Impact Of Forced Financial Restatements On The Share Prices Of JSE Listed Firms". International Business & Economics Research Journal (IBER) 11, nr 12 (29.11.2012): 1383. http://dx.doi.org/10.19030/iber.v11i12.7417.
Pełny tekst źródłaDraeger, Michelle, Don Herrmann i Bradley P. Lawson. "Changes in Audit Quality under Auditing Standard No. 5". Accounting and the Public Interest 16, nr 1 (1.12.2016): 57–83. http://dx.doi.org/10.2308/apin-51676.
Pełny tekst źródłaEl-Gazzar, Samir M., i Philip M. Finn. "Restatements and accounting quality: a comparison between IFRS and US-GAAP". Journal of Financial Reporting and Accounting 15, nr 1 (10.04.2017): 39–58. http://dx.doi.org/10.1108/jfra-10-2015-0090.
Pełny tekst źródłaOthman, Intan Waheedah, Richard Slack i Rebecca Stratling. "The Likelihood of Forced Financial Restatement: The Case of Malaysia". 11th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 11, nr 1 (9.12.2020): 144. http://dx.doi.org/10.35609/gcbssproceeding.2020.11(144).
Pełny tekst źródłaPyzoha, Jonathan S. "Why do Restatements Decrease in a Clawback Environment? An Investigation into Financial Reporting Executives' Decision-Making during the Restatement Process". Accounting Review 90, nr 6 (1.02.2015): 2515–36. http://dx.doi.org/10.2308/accr-51049.
Pełny tekst źródłaRasyid, Ardiansyah, i Cenik Ardana. "Corporate governance, audit firm size and restated financial statement in Indonesia stock exchange". Corporate Board role duties and composition 10, nr 2 (2014): 77–84. http://dx.doi.org/10.22495/cbv10i2art6.
Pełny tekst źródłaQasem, Ameen, Norhani Aripin i Wan Nordin Wan-Hussin. "Financial restatements and sell-side analysts' stock recommendations: evidence from Malaysia". International Journal of Managerial Finance 16, nr 4 (2.04.2020): 501–24. http://dx.doi.org/10.1108/ijmf-05-2019-0183.
Pełny tekst źródłaLobo, Gerald J., i Yuping Zhao. "Relation between Audit Effort and Financial Report Misstatements: Evidence from Quarterly and Annual Restatements". Accounting Review 88, nr 4 (1.02.2013): 1385–412. http://dx.doi.org/10.2308/accr-50440.
Pełny tekst źródłaWei, Jo-Ting. "Financial Reporting Material Misstatements, Earnings Conservatism and Managerial Replacement Decisions". International Journal of Business and Economic Sciences Applied Research 14, nr 1 (czerwiec 2021): 7–21. http://dx.doi.org/10.25103/ijbesar.141.01.
Pełny tekst źródłaDemirkan, Sebahattin, i Ross D. Fuerman. "Re-evaluating the effectiveness of auditing standard no. 2: longitudinal analysis of restatements and the outcome of auditor litigation in lawsuits filed from 1996 to 2009". Corporate Ownership and Control 11, nr 2 (2014): 300–315. http://dx.doi.org/10.22495/cocv11i2c2p7.
Pełny tekst źródłaSamba, Codou, Seemantini Madhukar Pathak i Mengge Li. "Audit Committee Diversity and Financial Restatements". Academy of Management Proceedings 2016, nr 1 (styczeń 2016): 16755. http://dx.doi.org/10.5465/ambpp.2016.16755abstract.
Pełny tekst źródłaEng, Li Li, Ramesh P. Rao i Shahrokh Saudagaran. "Earnings informativeness after financial statement restatements". International Journal of Revenue Management 6, nr 3/4 (2012): 221. http://dx.doi.org/10.1504/ijrm.2012.050385.
Pełny tekst źródłaGertsen, Fred H. M., Cees B. M. van Riel i Guido Berens. "Avoiding Reputation Damage in Financial Restatements". Long Range Planning 39, nr 4 (sierpień 2006): 429–56. http://dx.doi.org/10.1016/j.lrp.2006.09.002.
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