Relevant bibliographies by topics / Financial Restatements

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  2. Dissertations / Theses
  3. Books
  4. Book chapters
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Academic literature on the topic 'Financial Restatements'

Author: Grafiati
Published: 4 June 2021
Last updated: 20 February 2023

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Journal articles on the topic "Financial Restatements"

1

Adams, John C., Darren K. Hayunga, and Stephanie J. Rasmussen. "The Restating of Financial Statements by REITs." Journal of Accounting, Auditing & Finance 32, no. 3 (October 13, 2015): 350–71. http://dx.doi.org/10.1177/0148558x15607748.

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This article is the first to examine financial restatements by real estate investment trusts (REITs). We provide a descriptive breakdown of the underlying causes of REIT restatements as well as overall and subsample analyses of stock market reactions to restatements from 2000 to 2011. REIT restatements occur for a large variety of accounting issues with the most common being expense-related (e.g., leases, depreciation). We find that the average market reaction for REIT restatements is negative 0.63%, which is less negative than non-REIT restatements. Further investigation reveals that a signif
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Wu, Peng, Lei Gao, Zhibin Chen, and Xiao Li. "Managing reputation loss in China: in-depth analyses of financial restatements." Chinese Management Studies 10, no. 2 (June 6, 2016): 312–45. http://dx.doi.org/10.1108/cms-12-2015-0275.

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Purpose This paper aims to investigate, in China stock market, whether the reputation loss of a firm caused by financial restatements will lead to significant economic consequences such as financial distress and how a firm should respond to such a crisis. Design/methodology/approach This paper uses Chinese A-share listed firms from 2004 to 2013 as research samples to test research hypotheses using regression analyses. Findings This paper finds a significant relationship between restatements and financial distress, and such a relationship will be affected by both the type and the magnitude of r
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Qiu, Shi, Hong-Qu He, and Yuan-sheng Luo. "THE VALUE OF RESTATEMENT TO FRAUD PREDICTION." Journal of Business Economics and Management 20, no. 6 (October 14, 2019): 1210–37. http://dx.doi.org/10.3846/jbem.2019.10489.

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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 firms in the context that up to one quarter of listed companies have restated their financial reports in China, and explore the implications of the content, severity and reasons for restatements with respect to fraud. In this paper, firms with financial restatements prove to be more likely to be labeled
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Mande, Vivek, and Myungsoo Son. "Do Financial Restatements Lead to Auditor Changes?" AUDITING: A Journal of Practice & Theory 32, no. 2 (December 1, 2012): 119–45. http://dx.doi.org/10.2308/ajpt-50362.

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SUMMARY: This paper examines whether financial restatements are associated with subsequent auditor changes. A financial restatement represents a breakdown in a company's financial reporting, but, importantly, also of its audit. We argue that in response to pressure from capital markets, restating firms will dismiss their auditors to increase audit quality and restore reputational capital lost when the restatements are announced to the investing public. Using a large sample of restatements and auditor changes we find that, consistent with our hypothesis, the likelihood of auditor-client realign
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Wei, Jo Ting. "The association between mandatory financial restatements and the turnover of firm executives." Corporate Ownership and Control 6, no. 1-4 (2008): 467–74. http://dx.doi.org/10.22495/cocv6i1c4p6.

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Prior studies have examined the relationship between financial restatements and the turnover of firm executives and find that financial restatements lead to the turnover of firm executives. They often concern the above effects in developed countries such as America rather than those in developing countries. Besides, financial restatements externally prompted are more serious. However, past research little explores this type of financial restatement. Therefore, this study aims to examine the association between mandatory financial restatements and the turnover of firm executives—the chairman an
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Qasem, Ameen, Norhani Aripin, and Wan Nordin Wan Hussin. "A DESCRIPTIVE ANALYSIS OF FINANCIAL RESTATEMENTS IN MALAYSIA." International Journal of Service Management and Sustainability 2, no. 2 (March 2, 2020): 92. http://dx.doi.org/10.24191/ijsms.v2i2.8073.

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This study provides an overview of the issue of financial restatements among Malaysianpublic listed companies by investigating the trend and reasons for financial restatementsfor the period beginning 2005 through to 2014. Based on the Thompson Reuters DataStream database which provides restatement data for 915 Malaysian companies (9,150 company-year observations), detailed analysis shows that there is a total of 1,945 (21.26%) restatements occurring during the period. The highest number of restatement occurrences was in 2010 with 342 cases (17.58%) while the lowest was in 2008 with 41 cases (2
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Huang, Ying, and Susan Scholz. "Evidence on the Association between Financial Restatements and Auditor Resignations." Accounting Horizons 26, no. 3 (May 1, 2012): 439–64. http://dx.doi.org/10.2308/acch-50200.

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SYNOPSIS Financial restatements have significant implications for auditor-client relationships. We estimate that a restatement increases the odds of an auditor resignation dramatically. Restatements involving fraud, reversing profit to loss, and those disclosed in press releases appear to drive the increased resignation likelihood. Furthermore, companies with relatively severe restatements are more likely to hire smaller auditors following a resignation. Collectively, these results are consistent with auditors interpreting restatements as an indication of increased client risk. Data Availabili
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Wilson, Wendy M. "An Empirical Analysis of the Decline in the Information Content of Earnings Following Restatements." Accounting Review 83, no. 2 (March 1, 2008): 519–48. http://dx.doi.org/10.2308/accr.2008.83.2.519.

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Regulatory officials and market analysts have speculated that the loss of credibility in subsequently reported financial information is a long-lasting consequence of earnings restatements. I measure the information content of earnings using a standard earnings-returns framework over several years surrounding restatements to examine characteristics of the decline in the information content of earnings. Results indicate that although the information content of earnings declines following restatements, the loss is temporary. In particular, the earnings response coefficients for earnings announcem
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Ettredge, Michael, Ying Huang, and Weining Zhang. "Restatement Disclosures and Management Earnings Forecasts." Accounting Horizons 27, no. 2 (February 1, 2013): 347–69. http://dx.doi.org/10.2308/acch-50414.

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SYNOPSIS We examine the impact of financial restatements on managers' subsequent earnings forecasts. We argue that restatements create conflicting incentives. One incentive is to repair manager reputations as information providers by providing more and better guidance via earnings forecasts. The opposing incentive is to avoid risk by reducing the information in forecasts. We find that compared to control firms, restatement companies exhibit a decreased propensity to issue quarterly earnings forecasts following restatements. Those that do make forecasts issue fewer forecasts in post-restatement
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Fragoso, João L. F. R., Rúben M. T. Peixinho, Luís M. S. Coelho, and Inna C. S. Paiva. "The impact of financial restatements on financial markets: a systematic review of the literature." Meditari Accountancy Research 28, no. 6 (May 2, 2020): 1119–47. http://dx.doi.org/10.1108/medar-05-2019-0482.

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Purpose The purpose of this paper is to discuss the most relevant issues related to the impact of financial restatements in the dynamics of financial markets and identify several research gaps to be investigated in future research. Design/methodology/approach The methodology is based on a systematic review of the literature described by Tranfield et al. (2003). The final sample includes 47 academic papers published from 1996 to 2019. Findings Papers in this domain discuss three main topics: how the market prices the announcement of a financial restatement; how financial restatements affect the
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Dissertations / Theses on the topic "Financial Restatements"

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Dutta, Ila. "Data Mining Techniques to Identify Financial Restatements." Thesis, Université d'Ottawa / University of Ottawa, 2018. http://hdl.handle.net/10393/37342.

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Data mining is a multi-disciplinary field of science and technology widely used in developing predictive models and data visualization in various domains. Although there are numerous data mining algorithms and techniques across multiple fields, it appears that there is no consensus on the suitability of a particular model, or the ways to address data preprocessing issues. Moreover, the effectiveness of data mining techniques depends on the evolving nature of data. In this study, we focus on the suitability and robustness of various data mining models for analyzing real financial data to identi
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Sofilkanitsch, Christian [Verfasser]. "Non-GAAP reporting around financial restatements / Christian Sofilkanitsch." Paderborn : Universitätsbibliothek, 2020. http://d-nb.info/1211392066/34.

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Brandt, Johnny. "The Presence of Collateral Damage in Financial Restatements and its impact on Securities Litigation." Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/cmc_theses/1922.

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The purpose of this study is to examine financial reporting restatements for the presence of collateral damage in the market’s reaction. Collateral damage is an assessment of investors’ perception of management credibility and a company’s internal controls. Past research indicates the market reaction displays irrational tendencies following a restatement of earnings. In the legal world, the presence of irrational behavior in the capital markets protects corporations from the efficient market hypothesis in damages estimates. I find a high level of market reaction to be unexplained by cash flow
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Avila, Kimberly Louise. "Real Earnings Management and Financial Restatements in the Post-Sox Era." Thesis, The University of Arizona, 2010. http://hdl.handle.net/10150/146865.

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Hogan, Brian. "Does the Market Know? Evidence from Managerial (Non-) Reporting of Financial Stealth Restatements." Case Western Reserve University School of Graduate Studies / OhioLINK, 2009. http://rave.ohiolink.edu/etdc/view?acc_num=case1220044485.

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Hogan, Brian R. "Does the market know? evidence from managerial (non-) reporting of financial stealth restatements /." online version, 2009. http://rave.ohiolink.edu/etdc/view.cgi?acc%5Fnum=case1220044485.

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Liu, Yue. "Does institutional investor composition influence managerial myopia? : the case of accounting restatements /." view abstract or download file of text, 2006. http://proquest.umi.com/pqdweb?did=1192184781&sid=2&Fmt=2&clientId=11238&RQT=309&VName=PQD.

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Thesis (Ph. D.)--University of Oregon, 2006.<br>Typescript. Includes vita and abstract. Includes bibliographical references (leaves 63-65). Also available for download via the World Wide Web; free to University of Oregon users.
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Sharma, Vineeta Divesh, and N/A. "The Effects of Independent Audit Committee Member Characteristics and Auditor Independence on Financial Restatements." Griffith University. Department of Accounting, Finance and Economics, 2006. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20071108.143642.

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The U.S. Securities and Exchange Commission (SEC) continues to reform the corporate governance mechanisms in order to improve the quality of financial reporting and thus, enhance the confidence of investors in the stock market and in the accounting profession. Despite the efforts of the SEC, financial reporting scandals continue with record numbers of financial restatements documented by the General Accounting Office. A financial restatement is a correction of a previously misstated financial statement. There is a small volume of literature examining the effects of corporate governance mechan
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Sharma, Vineeta Divesh. "The Effects of Independent Audit Committee Member Characteristics and Auditor Independence on Financial Restatements." Thesis, Griffith University, 2006. http://hdl.handle.net/10072/366715.

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The U.S. Securities and Exchange Commission (SEC) continues to reform the corporate governance mechanisms in order to improve the quality of financial reporting and thus, enhance the confidence of investors in the stock market and in the accounting profession. Despite the efforts of the SEC, financial reporting scandals continue with record numbers of financial restatements documented by the General Accounting Office. A financial restatement is a correction of a previously misstated financial statement. There is a small volume of literature examining the effects of corporate governance mechan
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Blyzniuk, Charles H. "Incipe denuo: The Effect of Restatements on Credit Rating and Credit Default Swap Price." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/801.

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This paper seeks to investigate the reaction of credit ratings and credit markets in response to accounting restatements. Accounting restatements can often be perceived as a precursor to fraudulent activity, which could lead to a more negative credit rating, or a heightened credit default swap (CDS) price. CDS prove to be a useful measuring tool as they adjust to changes relatively quickly; much more quickly than the assessment of a credit rating agency. My results suggest that restatements do indeed have an effect on credit rating. It does, however take longer for credit ratings to be updated
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Books on the topic "Financial Restatements"

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Office, General Accounting. Financial statement restatements: Trends, market impacts, regulatory responses, and remaining challenges : report to the Chairman, Committee on Banking, Housing and Urban Affairs, U.S. Senate. Washington, D.C: United States General Accounting Office, 2002.

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Riding a tiger without being eaten: How companies and analysts tame financial restatements and influence corporate reputation. [Rotterdam]: Erasmus Research Institute of Management (ERIM), Erasmus University Rotterdam, 2009.

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United States. Government Accountability Office. Financial restatements: Update of public company trends, market impacts, and regulatory enforcement activities : report to the Ranking Minority Member, Committee on Banking Housing, and Urban Affairs, U.S. Senate. Washington, D.C: GAO, 2006.

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United States. Government Accountability Office. Financial restatement database: [report to] the Honorable Paul S. Sarbanes, Ranking Minority Member, Committee on Banking, Housing, and Urban Affairs, United States Senate. Washington, D.C: GAO, 2006.

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2014 GAAP Guide: Restatement and analysis of current FASB standards and other current FASB, EITF, and AICPA announcements. Chicago: CCH, Inc., 2013.

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Roy, Goode, Kronke Herbert, and McKendrick Ewan. Transnational Commercial Law. Oxford University Press, 2015. http://dx.doi.org/10.1093/law/9780198735441.001.0001.

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This work focuses on the products and processes of the harmonisation of the law relating to international commercial transactions. After examining the nature and sources of transnational commercial law, the institutions involved and aspects of the conflict of laws, international law and comparative law, the book examines key features of a range of international instruments(international conventions, model laws, contractually incorporated institutional rules and scholarly restatements) relating to different types of cross-border commercial transaction. It concludes with chapters on transnationa
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Book chapters on the topic "Financial Restatements"

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Jenkins, Nicole Thorne. "The Contagion Effects of Accounting Restatements: A Summary." In Financial Contagion, 383–90. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2011. http://dx.doi.org/10.1002/9781118267646.ch45.

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Zhang, Guiling. "Determinants of Financial Restatements in the Listed Companies in China." In Advances in Intelligent and Soft Computing, 725–30. Berlin, Heidelberg: Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-27708-5_100.

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Saraswati, R. S., and W. A. Inawati. "Does corporate governance affect financial restatement?" In Acceleration of Digital Innovation & Technology towards Society 5.0, 436–41. London: Routledge, 2022. http://dx.doi.org/10.1201/9781003222927-64.

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Zhou, Bing, and Qian Zhang. "Empirical Test the Province and Industry Differences of Financial Restatement in China." In Proceedings of 2013 4th International Asia Conference on Industrial Engineering and Management Innovation (IEMI2013), 907–15. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-40060-5_87.

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Niu, Xiaoyan, and Yuping Jia. "Research on Financial Restatement of Listed Companies in China—Based on Internal Control and Risk Management Database (DIB)." In Lecture Notes in Computer Science, 196–207. Cham: Springer Nature Switzerland, 2022. http://dx.doi.org/10.1007/978-3-031-18158-0_14.

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Gondhalekar, Vijay, Mahendra Joshi, and Marie McKendall. "Short- and Long-Term Share Price Reaction to Announcements of Financial Restatements." In Advances in Financial Economics, 149–72. Emerald Group Publishing Limited, 2012. http://dx.doi.org/10.1108/s1569-3732(2012)0000015008.

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Wokukwu, Kingsley. "Sarbanes Oxley Act: The Unintended Consequences and Financial Restatements." In Current Aspects in Business, Economics and Finance Vol. 2, 117–28. Book Publisher International (a part of SCIENCEDOMAIN International), 2022. http://dx.doi.org/10.9734/bpi/cabef/v2/6613f.

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"The Financial Instability Hypothesis: A Restatement." In Can It Happen Again?, 124–51. Routledge, 2016. http://dx.doi.org/10.4324/9781315625607-12.

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LaGore, William D., Lois S. Mahoney, and Linda Thorne. "Financial Restatement, Corporate Social Responsibility, and CEO Compensation." In Research on Professional Responsibility and Ethics in Accounting, 101–26. Emerald Group Publishing Limited, 2011. http://dx.doi.org/10.1108/s1574-0765(2011)0000015007.

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Maravelaki, Antonia, Constantin Zopounidis, Christos Lemonakis, and Ioannis Passas. "Corporate Governance as a Tool for Fraud Mitigation." In Machine Learning Applications for Accounting Disclosure and Fraud Detection, 1–15. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-4805-9.ch001.

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Financial fraud through the falsification of financial statements is an evident problem. The restatement is enormous, and there have been developed many approaches to confront it. Profits manipulation has reached alarming proportions worldwide. The tendency of management to present a misleading image based on accounting weaknesses and gaps, to present accounting results as it wishes and not as it should according to the accounting standards, is essentially a key feature of profit manipulation. The executives' motives to falsify financial results and creative accounting practices have concerned researchers and their efforts to identify the necessary changes and improvements in accounting systems to protect the stakeholders and the public from misleading information.
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Conference papers on the topic "Financial Restatements"

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Klassen, Gerhard, Martha Tatusch, Weisong Huo, and Stefan Conrad. "Evaluating Machine Learning Algorithms in Predicting Financial Restatements." In ICBIM 2020: 2020 The 4th International Conference on Business and Information Management. New York, NY, USA: ACM, 2020. http://dx.doi.org/10.1145/3418653.3418657.

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Xu, Qinfeng, and Wenju Kong. "Market Reaction of Financial Restatements of Listed Companies." In Proceedings of the 1st International Conference on Business, Economics, Management Science (BEMS 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/bems-19.2019.92.

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Qizhe Ren and Liying Chen. "Nonaudit services and financial restatements: Evidence from Chinese listed companies." In 2011 2nd International Conference on Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC). IEEE, 2011. http://dx.doi.org/10.1109/aimsec.2011.6010357.

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Zhu, Zhaohui, and Chengwei Hu. "Market reactions to financial restatements - evidence from Chinese stock market." In EM). IEEE, 2010. http://dx.doi.org/10.1109/ieem.2010.5674247.

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Pan, Yu-Chun. "Uses Logistic Regression Analysis to Explore Between the Financial Crises and Financial Statement Restatements Relationship Under the Digital Transformation." In 2020 Management Science Informatization and Economic Innovation Development Conference (MSIEID). IEEE, 2020. http://dx.doi.org/10.1109/msieid52046.2020.00055.

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Cao Qiang, Hu Nanwei, and Pan Gang. "Financial Restatement and auditors' risk management." In 2015 12th International Conference on Service Systems and Service Management (ICSSSM). IEEE, 2015. http://dx.doi.org/10.1109/icsssm.2015.7170180.

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Gao, Fang, and Xin Zhao. "Review and Enlightenment of Financial Restatement." In 2016 2nd International Conference on Social Science and Higher Education. Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icsshe-16.2016.71.

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Dai, Qinghui, and Xiang Xiao. "The Impact of Financial Report Inquiry on Financial Restatement." In 6th Annual International Conference on Social Science and Contemporary Humanity Development (SSCHD 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.210121.170.

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Hu, Nan-wei, Qiang Cao, and Lu-lu Zheng. "Financial restatement of listed company and auditor change." In 2012 International Conference on Management Science and Engineering (ICMSE). IEEE, 2012. http://dx.doi.org/10.1109/icmse.2012.6414353.

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Sun, Xuemei, Guohui Gao, Junjie Wan, and Songqing Wei. "An Analysis of the Factors Affecting Financial Restatement of Public Company." In Proceedings of the 2019 International Conference on Mathematics, Big Data Analysis and Simulation and Modelling (MBDASM 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/mbdasm-19.2019.23.

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Reports on the topic "Financial Restatements"

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Rebuilding Reputation after a Serious Financial Restatement. IEDP Ideas for Leaders, January 2014. http://dx.doi.org/10.13007/313.

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