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The value of restatement to fraud prediction

Qiu, Shi; He, Hong-Qu; Luo, Yuan-sheng - In: Journal of business economics and management 20 (2019) 6, pp. 1210-1237

A financial report restatement reflects errors in the previous financial statement, and thus it increases investors' doubt about the credibility of the financial statement. The primary objective of this paper is to examine whether restatement announcements imply increased fraud risks in Chinese...

Persistent link: https://www.econbiz.de/10012176099

The importance of biological asset disclosures to the relevant user groups

Biljon, Marilene van; Scott, Deon - In: Agrekon 58 (2019) 2, pp. 244-252

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Auditor benchmarking of client disclosures

Drake, Michael S.; Lamoreaux, Phillip T.; Quinn, Phillip J. - In: Review of accounting studies 24 (2019) 2, pp. 393-425

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Is Egyptian corporate financial reporting becoming more conservative?

Ahmed, Ahmed H.; Hussainey, Khaled - In: Journal of financial reporting & accounting : JFRA 15 (2017) 3, pp. 333-346

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Does IT outsourcing affect the accuracy and speed of financial disclosures? : evidence from preparer-side XBRL filing decisions

Cong, Yu; Omar, Ayishat; Sun, Huey-lian - In: Journal of information systems : a publication of the … 33 (2019) 2, pp. 45-61

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Risk dynamics around restatement announcements

Salavei Bardos, Katsiaryna; Cline, Brandon N.; Koutmos, … - In: Review of quantitative finance and accounting 54 (2020) 4, pp. 1279-1313

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Spärliche Offenlegung der Managervergütung in öffentlichen Unternehmen : erste repräsentative Studie und Vierjahresvergleich bei Landeshauptstädten und Bund

Papenfuß, Ulf - In: Verwaltung & Management : VM ; Zeitschrift für moderne … 17 (2011) 6, pp. 288-298

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Flex or break? : extensions in XBRL disclosures to the SEC

Debreceny, Roger S.; Farewell, Stephanie M.; Piechocki, … - In: Accounting horizons : a quarterly publication of the … 25 (2011) 4, pp. 631-657

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Accounting restatements and the timeliness of disclosures

Badertscher, Brad A.; Burks, Jeffrey J. - In: Accounting horizons : a quarterly publication of the … 25 (2011) 4, pp. 609-629

Persistent link: https://www.econbiz.de/10009487885

Quality of financial information and liquidity

Salavei Bardos, Katsiaryna - In: Review of financial economics : RFE 20 (2011) 2, pp. 49-62

Persistent link: https://www.econbiz.de/10009271752