Works matching DE "RESTATEMENT of corporate earnings"

Results: 145

LITIGATION RISK AND MARKET REACTION TO RESTATEMENTS LITIGATION RISK AND MARKET REACTION TO RESTATEMENTS.

Published in:

Journal of Financial Research, 2013, v. 36, n. 1, p. 19, doi. 10.1111/j.1475-6803.2013.12001.x

By:

Bardos, Katsiaryna Salavei;
Golec, Joseph;
Harding, John P.

Publication type:

Article

Corporate Social Responsibility and Financial Performance.

Published in:

Academy of Management Journal, 1984, v. 27, n. 1, p. 42, doi. 10.2307/255956

By:

Cochran, Philip L.;
Wood, Robert A.

Publication type:

Article

Corporate Social Responsibility Reporting and Earnings Management: The Role of Political Costs.

Published in:

Australasian Accounting Business & Finance Journal, 2011, v. 5, n. 3, p. 17

By:

Yip, Erica;
van Staden, Chris;
Cahan, Steven

Publication type:

Article

EXPLORING THE RISK OF OVERSTATEMENTS AND UNDERSTATEMENTS IN FINANCIAL RE PORTING DUE TO INFLATION AND DE VALUATION GAPS.

Published in:

Malaysian Accounting Review, 2011, v. 10, n. 2, p. 55

By:

Ilter, Cenap

Publication type:

Article

Examining Tax-Related Restatements in the Oil and Gas Industry.

Published in:

Journal of Forensic & Investigative Accounting, 2024, v. 16, n. 2, p. 173

By:

Cheng, Christine C.;
Hennes, Karen M.;
Perez, Dorena;
Sapkota, Pradeep

Publication type:

Article

Restatements at Financial Institutions: Lessons Learned.

Published in:

Bank Accounting & Finance (08943958), 2008, v. 21, n. 4, p. 3

By:

Valdivia, Victor

Publication type:

Article

Treasury Report Examines Financial Restatements.

Published in:

Internal Auditor, 2008, v. 65, n. 3, p. 20

By:

McCollum, T.

Publication type:

Article

Impact of Post-restatement Actions Taken by a Firm on Non-professional Investors’ Credibility Perceptions.

Published in:

Journal of Business Ethics, 2008, v. 80, n. 1, p. 61, doi. 10.1007/s10551-007-9442-0

By:

Almer, Elizabeth;
Gramling, Audrey;
Kaplan, Steven

Publication type:

Article

What Does "Say on Pay" Say about Audit Risk?

Published in:

Current Issues in Auditing, 2015, v. 9, n. 1, p. A1, doi. 10.2308/ciia-51012

By:

Bordere, X. Jasmine;
Ciccotello, Conrad S.;
Grant, C. Terry

Publication type:

Article

Evaluating the Effect of Abnormal Audit Fees on Future Restatements.

Published in:

Current Issues in Auditing, 2013, v. 7, n. 1, p. P15, doi. 10.2308/ciia-50335

By:

Blankley, Alan I.;
Hurtt, David N.;
MacGregor, Jason E.

Publication type:

Article

Financial Pressure and Balance Sheet Adjustment by Firms.

Published in:

Oxford Bulletin of Economics & Statistics, 2007, v. 69, n. 5, p. 581, doi. 10.1111/j.1468-0084.2007.00469.x

By:

Benito, Andrew;
Young, Garry

Publication type:

Article

NON-AUDIT SERVICE FEES, AUDITOR CHARACTERISTICS AND EARNINGS RESTATEMENTS.

Published in:

Annals of the University of Petrosani Economics, 2009, v. 9, n. 4, p. 321

By:

VÎNĂTORU, SORIN-SANDU;
CALOTĂ, GEORGE

Publication type:

Article

THE RESTATEMENT (SECOND) OF CONTRACTS § 211: UNFULFILLED EXPECTATIONS AND THE FUTURE OF MODERN STANDARDIZED CONSUMER CONTRACTS.

Published in:

William & Mary Business Law Review, 2016, v. 7, n. 3, p. 733

By:

ZACKS, ERIC A.

Publication type:

Article

What Drives the Consequences of Intentional Misstatements? Evidence from Rating Analysts' Reactions.

Published in:

Journal of Business Finance & Accounting, 2017, v. 44, n. 1/2, p. 295, doi. 10.1111/jbfa.12229

By:

Bierey, Martin;
Schmidt, Martin

Publication type:

Article

Management Guidance Pre- and Post-Restatement.

Published in:

Journal of Business Finance & Accounting, 2014, v. 41, n. 7/8, p. 867, doi. 10.1111/jbfa.12080

By:

Gordon, Elizabeth A.;
Henry, Elaine;
Li, Xudong;
Sun, Lili

Publication type:

Article

Can Management Turnover Restore the Financial Statement Credibility of Restating Firms? Further Evidence.

Published in:

Journal of Business Finance & Accounting, 2014, v. 41, n. 7/8, p. 893, doi. 10.1111/jbfa.12081

By:

Dao, Mai;
Huang, Hua‐Wei;
Chen, Ken Y.;
Huang, Ting‐Chiao

Publication type:

Article

Exploring the Causes of Accounting Restatements by Family Firms.

Published in:

Journal of Business Finance & Accounting, 2013, v. 40, n. 9/10, p. 1068, doi. 10.1111/jbfa.12040

By:

Sue, Shu‐Hui;
Chin, Chen‐Lung;
Chan, Ann Ling‐Ching

Publication type:

Article

Firm Accrual Quality Following Restatements: A Signaling View.

Published in:

Journal of Business Finance & Accounting, 2013, v. 40, n. 9/10, p. 1095, doi. 10.1111/jbfa.12054

By:

Wiedman, Christine I.;
Hendricks, Kevin B.

Publication type:

Article

How Do Restatements Begin? Evidence of Earnings Management Preceding Restated Financial Reports.

Published in:

Journal of Business Finance & Accounting, 2010, v. 37, n. 3/4, p. 332, doi. 10.1111/j.1468-5957.2010.02199.x

By:

Ettredge, Michael;
Scholz, Susan;
Smith, Kevin R.;
Lili Sun

Publication type:

Article

Discussion of How Do Restatements Begin? Evidence of Earnings Management Preceding Restated Financial Reports.

Published in:

Journal of Business Finance & Accounting, 2010, v. 37, n. 3/4, p. 356, doi. 10.1111/j.1468-5957.2010.02205.x

By:

Barton, Jan

Publication type:

Article

Intra-Industry Effects of Earnings Restatements Due to Accounting Irregularities.

Published in:

Journal of Business Finance & Accounting, 2006, v. 33, n. 5/6, p. 696, doi. 10.1111/j.1468-5957.2006.00607.x

By:

Tan Xu;
Najand, Mohammad;
Ziegenfuss, Douglas

Publication type:

Article

Are Discretionary Accruals a Good Measure of Audit Quality?

Published in:

Journal of Management Policy & Practice, 2014, v. 15, n. 2, p. 43

By:

Elshafie, Essam;
Nyadroh, Emmanuel

Publication type:

Article

Audit Partner Disciplinary Actions and Financial Restatements.

Published in:

Abacus, 2016, v. 52, n. 2, p. 286, doi. 10.1111/abac.12077

By:

Chang, Wen‐Ching;
Chen, Yahn‐Shir;
Chou, Ling‐Tai Lynette;
Ko, Chia‐Hui

Publication type:

Article

Firm Characteristics and Stock Price Firm Characteristics and Stock Price: Reaction to SOX 404 Compliance.

Published in:

Abacus, 2012, v. 48, n. 4, p. 473, doi. 10.1111/j.1467-6281.2012.00377.x

By:

Rezee, Zabihollah;
Espahbodi, Reza;
Espahbodi, Pouran;
Espahbodi, Hassan

Publication type:

Article

Earnings Behaviour of Financially Distressed Firms: The Role of Institutional Ownership.

Published in:

Abacus, 2007, v. 43, n. 3, p. 271, doi. 10.1111/j.1467-6281.2007.00230.x

By:

Charitou, Andreas;
Lambertides, Neophytos;
Trigeorgis, Lenos

Publication type:

Article

Does the Market Value Auditors' Industry Specializations? Evidence from the Contagion Effects of Restatements.

Published in:

Accounting Horizons, 2019, v. 33, n. 1, p. 125, doi. 10.2308/acch-52350

By:

Ji, Amy E;
Kumar, Krishna R.;
Pei, Hang;
Xue, Yanfeng

Publication type:

Article

Restatements: Do They Affect Auditor Reputation for Quality?

Published in:

Accounting Horizons, 2015, v. 29, n. 4, p. 829, doi. 10.2308/acch-51187

By:

Irani, Afshad J.;
Tate, Stefanie L.;
Xu, Le (Emily)

Publication type:

Article

Empirical Evidence on Repeat Restatements.

Published in:

Accounting Horizons, 2014, v. 28, n. 1, p. 93, doi. 10.2308/acch-50615

By:

Files, Rebecca;
Sharp, Nathan Y.;
Thompson, Anne M.

Publication type:

Article

Restatement Disclosures and Management Earnings Forecasts.

Published in:

Accounting Horizons, 2013, v. 27, n. 2, p. 347, doi. 10.2308/acch-50414

By:

Ettredge, Michael;
Ying Huang;
Weining Zhang

Publication type:

Article

An Analysis of the Underlying Causes Attributed to Restatements.

Published in:

Accounting Horizons, 2010, v. 24, n. 1, p. 41, doi. 10.2308/acch.2010.24.1.41

By:

Plumlee, Marlene;
Yohn, Teri Lombardi

Publication type:

Article

FRAUDULENT MONEY TRANSFERS TO SUPPLIERS AND TOP MANAGERS WITHIN GROUP COMPANIES: A CASE FROM TURKEY.

Published in:

Intellectual Economics, 2010, v. 2, n. 8, p. 74

By:

Ilter, Cenap

Publication type:

Article

Financial Restatements and Their Impact on Stock Prices: Evidence from the US Financial Markets.

Published in:

Southwest Business & Economics Journal, 2005, v. 14, p. 53

By:

Robbani, Mohammad G.;
Anantharaman, Sekhar;
Bhuyan, Rafiqul

Publication type:

Article

A Return to Review of Restatements.

Published in:

Financial Executive, 2007, v. 23, n. 7, p. 71

By:

Orenstein, Edith

Publication type:

Article

Materiality from a Different Point of View.

Published in:: Financial Executive, 2007, v. 23, n. 5, p. 13
Publication type:: Article

Do Restatements Mean Sarbanes-Oxley Is Working?

Published in:

Financial Executive, 2006, v. 23, n. 6, p. 63

By:

Orenstein, Edith

Publication type:

Article

Making Sense of Revenue Recognition.

Published in:

Financial Executive, 2006, v. 23, n. 6, p. 32

By:

Cheney, Glenn A.

Publication type:

Article

UNDOING the PAST Implications Of Earnings Restatements.

Published in:

Financial Executive, 2005, v. 21, n. 2, p. 42

By:

Bryan, Stephen;
Lilien, Steven B.;
Ruland, William;
Sinnett, William M.

Publication type:

Article

Revenue Recognition: A Project to Watch.

Published in:

Financial Executive, 2004, v. 20, n. 9, p. 6

By:

Curringham, Colleen

Publication type:

Article

Lessons from the CA Restatement.

Published in:

Financial Executive, 2004, v. 20, n. 5, p. 25

By:

Orenstein, Edith

Publication type:

Article

Xerox Corp. -- Profits vs. Cash Flows.

Published in:: Financial Executive, 2002, v. 18, n. 3, p. 18
Publication type:: Article

Quantitative Measures Of the QUALITY of Financial Reporting.

Published in:

Financial Executive, 2001, v. 17, n. 5, p. 53

By:

Moriarty, George B.;
Livingston, Philip B.

Publication type:

Article

Statement on the Role of Customary Practice in the Preparation and Understanding of Third-Party Legal Opinions.

Published in:: Business Lawyer, 2008, v. 63, n. 4, p. 1277
Publication type:: Article

Financing activities after accounting restatements: an examination of SEOs and PIPEs.

Published in:

Eurasian Economic Review, 2015, v. 5, n. 1, p. 139, doi. 10.1007/s40822-015-0019-4

By:

John, Kose;
Shangguan, Joe;
Mateti, Ravi

Publication type:

Article

Earnings Management Strategies and the Trade-Off between Tax Benefits and Detection Risk: To Conform or Not to Conform?

Published in:

Accounting Review, 2009, v. 84, n. 1, p. 63, doi. 10.2308/accr.2009.84.1.63

By:

Badertscher, Brad A.;
Phillips, John D.;
Pincus, Morton;
Rego, Sonja Olhoft

Publication type:

Article

Who Trades on Pro Forma Earnings Information?

Published in:

Accounting Review, 2007, v. 82, n. 3, p. 581, doi. 10.2308/accr.2007.82.3.581

By:

Bhattacharya, Nilabhra;
Black, Ervin L.;
Christensen, Theodore E.;
Mergenthaler, Richard D.

Publication type:

Article

The effect of controlling shareholders’ excess board seats control on financial restatements: evidence from Taiwan.

Published in:

Review of Quantitative Finance & Accounting, 2008, v. 30, n. 3, p. 297, doi. 10.1007/s11156-007-0054-7

By:

Young, Chaur-Shiuh;
Tsai, Liu-Ching;
Hsu, Hui-Wen

Publication type:

Article

Effects of Board Characteristics on Financial Restatement in Malaysia.

Published in:

Pertanika Journal of Social Sciences & Humanities, 2017, v. 25 S, p. 255

By:

Hasnan, Suhaily;
Marzuki, Hafizah;
Shuhidan, Shuhaida Mohamed

Publication type:

Article

Ownership Structure and Financial Restatement in Malaysia.

Published in:

Pertanika Journal of Social Sciences & Humanities, 2017, v. 25 S, p. 227

By:

Aziz, Nurul Fatma;
Mohamed, Muzrifah;
Hasnan, Suhaily;
Sulaiman, Norfarhani;
Abdul Aziz, Rozainun

Publication type:

Article

Voluntary vs. Forced Financial Restatements: The Role of Board Independence.

Published in:

Financial Analysts Journal, 2009, v. 65, n. 5, p. 1, doi. 10.2469/faj.v65.n5.5

By:

Marciukaityte, Dalia;
Szewczyk, Samuel H.;
Varma, Raj

Publication type:

Article

SIGNALER CREDIBILITY, SIGNAL SUSCEPTIBILITY, AND RELATIVE RELIANCE ON SIGNALS: HOW STAKEHOLDERS CHANGE THEIR EVALUATIVE PROCESSES AFTER VIOLATION OF EXPECTATIONS AND REHABILITATIVE EFFORTS.

Published in:

Academy of Management Journal, 2017, v. 60, n. 2, p. 554, doi. 10.5465/amj.2014.1041

By:

GOMULYA, DAVID;
MISHINA, YURI

Publication type:

Article