Search Results - subject:"Accounting restatements"

The effect of financial constraints on accounting restatements : Spanish evidence

Martínez-Sola, Cristina; Sanabria-García, Sonia; … - In: European research on management and business economics 30 (2024) 2, pp. 1-10

This paper studies the effect of financial constraints and financial distress on accounting restatements; specifically … associated with a higher incidence of accounting restatements. Our evidence is consistent with the argument that financially … financial statements, leading to an increase in accounting restatements. Financially constrained firms could be motivated to …

Persistent link: https://www.econbiz.de/10015055556

Financial statement aggressiveness related to tax accounts and tax-related accounting misstatements

Burton, Hughlene A.; Tanyi, Paul N. - In: Accounting and the public interest 19 (2019) 1, pp. 83-112

-related accounting restatements motivates these questions. In this study, we find empirical evidence suggesting that tax …

Persistent link: https://www.econbiz.de/10012200163

Reputation repair after a serious restatement

Chakravarthy, Jivas; DeHaan, Ed; Rajgopal, Shivaram - 2014

How do firms repair their reputations after a serious accounting restatement? To answer this question, we review firms' press releases and identify 1,765 reputation-building actions taken by: (1) 94 restating firms in the periods before and after their restatement; and (2) a set of matched...

Persistent link: https://www.econbiz.de/10011523644

RESTATEMENTS AND ADJUSTEMNTS IN ELABORATION OF CONSOLIDATED FINANCIAL STATEMENTS

Deaconu, Sorin-Constantin - In: Annales Universitatis Apulensis Series Oeconomica 2 (2011) 13, pp. 7-7

This paper deals interdisciplinary with issues related to accounting‘s groups ofcompanies, offering solutions or answers to immediate problems of accounting practice, andpropose viable theoretical generalizations at least concerning the ongoing development of theparticipating entities on...

Persistent link: https://www.econbiz.de/10009395361