The aim of manuscript is to analyze and identify determinants of honest accounting errors leading to financial … restatements based on data from SEC database and from annual reports. Reason for this study is that accounting errors are expensive … price. Most of authors focus on prediction of accounting frauds and financial restatements remain in the background of …

This paper investigates how accounting standards (AS) convergence influences Chinese firms' overseas mergers and … International Financial Reporting Standards (IFRS) prior to 2007. These results suggest that accounting standards (AS) convergence … can improve the comparability of accounting information between China and other countries that have adopted IFRS. Moreover …

The purpose of this paper is to compare the cyclical behavior of various credit impairment accounting regimes, namely …