Admitting mistakes : home country effect on the reliability of restatement reporting
Year of publication: |
2015
|
---|---|
Authors: | Srinivasan, Suraj ; Wahid, Aida Sijamic ; Yu, Gwen |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 90.2015, 3, p. 1201-1240
|
Subject: | accounting restatements | earnings management | internal control weakness | enforcement | SOX 404 | accounting quality | Bilanzpolitik | Accounting policy | Internes Kontrollsystem | Internal control | Jahresabschluss | Financial statement | Berichtswesen | Reporting | Multinationales Unternehmen | Transnational corporation | Rechnungswesen | Accounting | Ursprungsregeln | Rules of origin |
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