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Stacey Sharpe
Pág. 1 - 17
Do firms adjust advertising spending around accounting-based brand scandal events such as fraudulent restatement announcements? To address this question, this study presents an empirical assessment of firm-level advertising spending around fraudulent res...
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Robin N. Romanus
Pág. 46 - 63
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-restate...
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Alfiatul Rohmah Mohamed Hussain,Zuraidah Mohd Sanusi,Sakthi Mahenthiran,Suhaily Hasnan
Pág. 18 - 25
This paper discusses issues concerning management motives, which influenced by the situational pressures that lead to the occurrence of financial misstatements. The situational pressures and management motives are measured using financial distress, famil...
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Kai-Ling Chen,Shen-Ho Chang,Teng-Shih Wang
Pág. 245 - 251
This paper explores how the interaction of four conditions (chief director stability, top management stability, family business and firms with big 4 auditor) results in restatements. This paper uses qualitative comparative analysis (QCA), which is a rela...
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Karen T. Cascini, Alan DelFavero, Ryan Bezner
Corporate earnings restatements are regarded as one of the most significant issues in accounting today. While there are various factors that can influence profitability, revenue is the key contributor to a business net income. During the 2000s, a multitu...
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Mei Zhang
Fraud and error are two underlying sources of misstated financial statements. Modern machine learning techniques provide a potential direction to distinguish the two factors in such statements. In this paper, a thorough evaluation is conducted evaluation...
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Shaun Watson,Jacobus Rossouw
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 effici...
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Abdoulaye Dabo, Judith A. Laux
Given their prevalence in recent years, earnings management and financial restatements have been at the center of much of the discussion surrounding corporate malfeasance. This study builds a probability model for predicting the likelihood of earnings re...
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Florentin Tanasa,Doina Prodan
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,...
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