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Rozprawy doktorskie na temat „Financial Restatements”

Autor: Grafiati
Data publikacji: 4 czerwca 2021
Data aktualizacji: 20 lutego 2023

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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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YEUNG, Hau Yi. "Do auditors communicate financial misstatement risk in audit report? Evidence from subsequent accounting restatements in China." Digital Commons @ Lingnan University, 2018. https://commons.ln.edu.hk/otd/31.

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Regulators worldwide are considering expanding current audit reporting model to include key audit matters (KAM). Proponents argue that current audit reports are standardized and uninformative to financial statement users. Auditors in current reporting regime can choose to add explanatory notes in audit reports, however, few current studies have investigated the information content of these explanatory notes. This thesis conducts a textual analysis of explanatory notes in auditor reports and examines the predictability of auditors’ explanatory notes consisting of both unqualified and qualified
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Haq, Izhar. "Role of the Audit Committee Chair in the Financial Reporting Process." FIU Digital Commons, 2015. http://digitalcommons.fiu.edu/etd/2212.

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In my dissertation, I examine the role of the audit committee chair in the financial reporting process and test if the change in audit committee chair is associated with changes in audit fees, audit report lag, and audit quality. Motivation for this dissertation comes from the increased attention paid by legislators and regulators in recent years on the role of the audit committee in the financial reporting process. While prior studies have examined diverse issues related to the composition of the audit committee, no prior study has examined the role of the audit committee chair on the oversig
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Alsuhaibani, Azzam A. "The Impact of Social Ties between CEOs and CFOs on Financial Reporting Quality." Case Western Reserve University School of Graduate Studies / OhioLINK, 2018. http://rave.ohiolink.edu/etdc/view?acc_num=case1532084149612262.

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Shankar, Siddharth. "Three Essays on the Interrelationships Among Financial Restatements, Corporate Governance, Market Microstructure and the Firm's Rate of Return." FIU Digital Commons, 2008. http://digitalcommons.fiu.edu/etd/72.

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The increase in the number of financial restatements in recent years has resulted in a significant decrease in the amount of market capitalization for restated companies. Prior literature does not differentiate between single and multiple restatements announcements. This research investigates the inter-relationships among multiple financial restatements, corporate governance, market microstructure and the firm's rate of return in the form of three essays by differentiating between single and multiple restatement announcement companies. First essay examines the stock performance of companies an
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Gertsen, Fred H. M. "Riding a tiger without being eaten : how companies and analysts tame financial restatements and influence corporate reputation /." Rotterdam : Erasmus Universiteit, 2009. http://opac.nebis.ch/cgi-bin/showAbstract.pl?u20=9789058922144.

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Burns, Natasha A. "Two essays in corporate finance." Columbus, Ohio : Ohio State University, 2003. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1060885255.

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Thesis (Ph. D.)--Ohio State University, 2003.<br>Title from first page of PDF file. Document formatted into pages; contains xii, 108 p.; also includes graphics (some col.). Includes abstract and vita. Advisor: René M. Stultz, Dept.of Business Administration. Includes bibliographical references (p. 65-70).
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Othman, Intan Waheedah Binti. "Predicting forced financial restatement : evidence from the Malaysian capital market." Thesis, Durham University, 2018. http://etheses.dur.ac.uk/12898/.

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Historical precedent shows that forced financial restatements can have serious implications for the firm affected, investor confidence in financial markets and a country’s economic development more generally. The purpose of this study is to explore factors which affect the likelihood of forced financial restatements. This issue is particularly pertinent in the Malaysian context, as, despite repeated efforts by the government to improve the corporate governance of listed companies, weak regulatory enforcement and the influence of family groups and politicians give rise to continued concerns abo
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FRANCISCO, HEATHER LYNNE. "THE ASSOCIATION BETWEEN AUDITOR RESIGNATION RATES AND EXECUTIVE TURNOVER DUE TO FINANCIAL RESTATEMENT." Thesis, The University of Arizona, 2016. http://hdl.handle.net/10150/612927.

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This paper investigates whether or not the termination of CEOs and/or CFOs will impact auditor resignation rates following a restatement. It is predicted that resignation rates will be lower for firms that terminate their top executives than those that do not terminate their top executives when comparing all cases of restatement. Consequently, the data seems to indicate that restatements that include the dismissal of management increase the auditor resignation rates, most likely because of the amplified audit risk that is associated with restating firms. Collectively, the results of this
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Zhang, Ying. "Three Essays on Financial Restatements." Thesis, 2012. http://spectrum.library.concordia.ca/974646/1/Zhang_PhD_S2013.pdf.

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Chen, Pei-Chin, and 陳沛菁. "Internal Control Weakness and Financial Statements Restatements: The magnitude of restatements." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/55581340720194923838.

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碩士<br>輔仁大學<br>會計學系碩士班<br>101<br>This study is aimed at examining the relation between internal control weakness and financial statements restatements. The research sample consists of TSE-listed firms and OTC-listed firms from year 2006 to 2012. The dependent variable of this study is the earnings change of restated income statement and it is expected that compared to firms without internal control weakness, firms with internal control weakness will have more earnings change in their restated income statement. The empirical results show (1) Main test: firms with internal control weakness wi
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陳昱儒. "Group Client Importance and Financial Restatements." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/39594765075402326360.

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碩士<br>國立彰化師範大學<br>會計學系<br>97<br>The impact of client importance on audit quality has been inconsistent in previous researches. The inconsistent results are due to the trade-off among economic dependence, reputation protection, and audit cost reflection. Besides, the famous business group fraud, Rebar, has raised the concern of the role of auditors in business groups. Thus, different from previous researches, this research use business groups as the basis of calculation of client importance. The purpose of this research is to investigate the relation between client importance of business grou
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Wu, Ming Fen, and 吳明芬. "Financial Restatements and Seasoned Equity Offerings." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/01855306773301891207.

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碩士<br>國立中正大學<br>會計與資訊科技研究所<br>102<br>The study investigated the Taiwanese listed companies seasoned equity offerings(SEO) whether prior intend to manipulate earnings overstated to facilitate the seasoned equity offerings and achieve the purpose of raising funds. The study restatements event samples for analysis,observing differences in behavior before and after restatement. The empirical findings are as follow: 1. The proportion of equity offerings restated relatively before the case has increased significantly. It explained that the company managers will order to pass the seasoned equity off
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Chou, Cheng-Ping, and 鄒正平. "CEO Overconfidence and Financial Report Restatements." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/14923355699684690609.

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碩士<br>國立中興大學<br>高階經理人碩士在職專班<br>104<br>Continued global corporate accounting fraud cases in recent years, such as Enron, WorldCom, United States International Group (AIG), Kanebo, Olympus, Toshiba, false financial statements, fraud and scandal, from 2001 in United States and Japan. These financial statements fraud caused the stock market shock, panic of the investing public, makes the investing public for the preparation of the financial statements of enterprises the reliability and authenticity, and had a great question. Purposes of the preparation of the financial statements provides financia
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Shao, Shih-Yun, and 邵詩芸. "CEO Incentive Compensations and Financial Restatements." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/65725924885930186098.

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碩士<br>國立中央大學<br>會計研究所<br>104<br>A proper incentive compensating system is beneficial for developing company’s operating performance and reducing the cost of agency. However, an overdriven incentive system may lead to manipulation of manager’s own interest, and a financial revision is necessary for restatement. In this way, this research is going to be the impact of downsizing earning and comparison of the financial restatement and motive of beautifying financial statement to the stock option and profit sharing of employee. The research is proven the employee option has a positive relationshi
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Huang, Ya-Lin, and 黃雅琳. "Financial Report Restatements and Accounting Conservatism." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/45822804135649248489.

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碩士<br>國立中央大學<br>會計研究所<br>104<br>First, the author followed Basu (1997) empirical model, then did some changes on it. The author studied the firms from 2006 to 2014 in Taiwan stock market, and used a matched-sample and regression analysis to investigate the relevance between financial restatement and accounting conservatism. The empirical results showed that accounting conservatism was positively related to the restatement firms, and the firms which Securities & Futures Institute requested the restatement also had positively related to accounting conservatism. Finally, we found the firms which
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Hsu, Ko-Chang, and 許克彰. "Internal Control and Financial Statements Restatements." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/25496315270487039001.

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碩士<br>輔仁大學<br>會計學系碩士班<br>100<br>The purpose of this study is to investigate the relation between the internal control weakness and the possibility of financial statements restatements. After conducting a binary logistic regression analysis, this study finds that the possibilities of financial statements restatements are significantly positive-related with weak internal control. This study conducts several sensitivity analyses including replacing the weak internal control variable by the amount of the penalty due to weak internal control, the frequency of the penalty due to weak internal contro
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Wong, Jhong-Sin, and 翁仲信. "Overpaid Board of Directors and Financial Restatements." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/02325362536337598777.

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碩士<br>國立雲林科技大學<br>財務金融系<br>104<br>In this study, the domestic market, OTC and TSE companies as research object, from 2006 to 2013 according to the number of samples for the study of 110 companies restated, comparing no restate in 110 companies. The financial statements restated according to different situation divided , and then on the salary of directors and supervisors MOPS disclosed intersected using Logistic model to investigate what people are . The results found that overpaid the company's directors and supervisors earnings higher restatements probability, and evidence that the ROA (retu
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Ni, Shi-Jun, and 倪士鈞. "Excess Ultimate Owners Compensation and Financial Restatements." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/32175472009702221226.

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碩士<br>國立彰化師範大學<br>會計學系<br>95<br>This research examines the effect of excess ultimate owners compensation on financial restatements. When ultimate owners control corporation effectively through pyramid structures, and cross-holdings among firms, they can get low cash flow right and high control right . This situation is provide the incentive to denationalize corporation resources and to extort minority shareholder by ultimate owners, and ultimate owners can use their control power to manipulate the number of financial statements for camouflage the encroachment。Therefore, this research expects t
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Yi-Jiun, Chen, and 陳怡君. "Financial Statement Restatements and Pay-Performance Sensitivity." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/39722333816642205721.

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碩士<br>國立彰化師範大學<br>財務金融技術學系<br>102<br>The purpose of the study is to investigate the effects of pay-performance sensitivity on the company’s financial statement restatements. Since the quality of financial statement restatemets will be questioned. To avoid executive compensation relying too much on the earnings of report, the company will redesign the compensation structure and also reduce the associativity between compensation and performance. This research takes Listed companies and OTC companies in Taiwan as examples which financial statement restates are in the period of 2006-2012. Furtherm
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Wu, Chien-Chin, and 吳鍵智. "Audit Fee, Corporate Governance and Financial Restatements." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/yf6r4s.

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碩士<br>國立臺中科技大學<br>會計資訊系會計與財稅碩士班<br>102<br>This study examines the relationship between audit fee, corporate governance and financial restatement. we investigates a sample of restated firms listed on the Taiwan Stock Exchange and in the over-the counter market in Taiwan for the period from 2009 to 2012. Following prior research, we form one-to-two matched-pairs by matching each restated firm to a non-restated firm based on industry and time. A significantly negative coefficient on an audit fee reveals that firms that with more audit fee that induce restatements. And, a significantly negative co
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Jhan, Wan-Yu, and 詹琬渝. "Family Firms, Overpaid Board, and Financial Restatements." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/fwjz4g.

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碩士<br>國立雲林科技大學<br>財務金融系<br>107<br>This study explores the relationship between the self-fertilization of family directors, supervisors, and reorganization of financial statements. The supervisors of the parent company of this article include chairman and general manager, director and supervisor compensation, board size, company size, company year of establishment, asset return ratio, debt ratio, managers share ownership ratio, directors share ownership ratio, and ratio of large shareholders and establishment of an audit committee to understand and analyze each correlation. Research related res
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Liao, Yi-Cyuan, and 廖翊筌. "Directors’ and Officers’ Liability Insurance, Financial Restatements and Financial Risk." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/k3w727.

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碩士<br>國立臺中科技大學<br>會計資訊系碩士班<br>104<br>The purpose of this article is to investigate the relationships between Directors’ and Officers’ (hereafter D&O) liability insurance and corporate financial restatements and risk for firms listed in Taiwan for the period from 2008 to 2014. This study forms one-to-two matched-pairs by matching each firm that disclosures a financial restatement (restatement firm) with a firm that does not (non-restatement firm) based on industry, time, and size to examine the effect of D&O insurance on corporate financial restatements. The results show that D&O insurance coef
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HU, YA-TING, and 胡雅婷. "The Effect of Earnings Quality、Financial distress on Financial Statement Restatements." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/v3sma2.

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碩士<br>國立臺中科技大學<br>會計資訊系會計與財稅碩士班<br>100<br>The financial statements are the main tool to understand the business situation. In recently years, because of a series of fraud cases, the regulatory agencies have taken more concernsabout the earnings quality of financial distressed companyThe company’s restatements mean that financial statement information has major omissions or mistakes which have effects on decisions, therefore financial statements restatement may be often regarded as a symbol of lower quality of financial reporting. This study used LOGISTIC regression to test the effect of earnin
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Yu, Po-I., and 尤柏懿. "Audit Report Lag and Restatements of Financial Statements." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/44990277909669965692.

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碩士<br>輔仁大學<br>會計學系碩士班<br>104<br>The results found that the industry specialization has a significant impact on audit works, when the accountant has the industry specialization, the time gap of audit reporting date is small, which indicates having industry specialization will enable a CPA to be more efficient. On the basis of the research of studying whether we can estimate the quality of financial statements is virtue or vise by the time gap of audit reporting date, when the time gap of audit reporting date is big, indicates the quality of the financial statement is poor. The greater the time
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Yu, Hui-Cheng, and 游輝城. "Top Management Team Turnover and Financial Statements Restatements." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/86235191317548682722.

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碩士<br>逢甲大學<br>會計所<br>95<br>In this paper that top management team turnover and financial statements restatements. First, we are to measured association between top manager turnover and the restatements by logit regression. We find significant association that CEO and CFO with restatements. Second, that will divides into the restatements reason area (1) income statement items; (2) current assets or liabilities; (3) long-term assets or liabilities; (4) other to used by Bonner et al. (1998) and in accordance with GAAP, that measure the restatements reason and times with top manager turnover by or
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CHOU, YU-TING, and 周郁婷. "Auditor-Client Distance and Restatements of Financial Reports." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/42254091218416233841.

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碩士<br>國立臺北大學<br>會計學系<br>104<br>The purpose of the research is to examine the influence of the auditor-client distance on the restatements of financial reports by using a sample of Taiwanese listed and OTC companies which are audited by the Big 4 in the period 2013-2014. Geographic factors are defined as two elements: whether the company and the audit firm are in the same county, or the auditor-client distance by kilometers. We use logistic model and matched sample of firms to test our hypotheses. In addition, we further investigate the relation the type of audit firms (audited by headquarters
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HUANG, CHAO-CHUN, and 黃朝淳. "The relationship between computer auditing and financial restatements." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/73561954976496609798.

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碩士<br>國立臺北大學<br>會計學系<br>105<br>The purpose of this study is to examine whether internal auditors using computer auditing affects financial reporting quality.This study used a sample of companies listed in Taiwan Stock Exchange Market and GreTai Securities Market over the period of 2005-2007.The quality of financial reporting proxy by financial restatements and internal auditors with computer skill experience measure computer auditing level.The primary research finding indicates that the companies with higher using computer auditing is lower financial restatements.The result provides incrementa
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Lin, Ting-Xiu, and 林亭秀. "The relationship among Restatements, Financial Factors and Audit Quality." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/wu685q.

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碩士<br>中原大學<br>會計研究所<br>99<br>The main purpose of financial statements is to provide useful and reliable information to users for decision making. Financial restatements not only affect the prior users of financial statements, but also affect those in the future. This study examines the impact of different stages of financial distress on restatements in the period 2000-2008, as well as the mitigating effect of audit quality on financial restatement. The study concluded that the probability of financial restatements is positively related to companies with signs of financial distress or events
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Kuo, Mei-Chen, and 郭美珍. "The Relation between CPA Expertise and Financial Statement Restatements." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/62054781198034912145.

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碩士<br>國立臺灣大學<br>會計學研究所<br>98<br>The purpose of this study is to explore the relation between CPA expertise and the audit quality. The proxies for CPA expertise include their educational background and work experiences, such as the auditor tenure and the industry specialization. In addition, we measure the audit quality by attributes of financial statement restatements, including the restatement likelihood, the magnitude of asset and stockholders’ equity restated, and the initiators of restatements. The empirical results reveal that both restatement likelihood and magnitude are related to
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Lai, Yueh-Hung, and 賴月紅. "Corporate Governance、Earnings Quality and Restatements of Financial Statements." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/86584246692941380570.

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碩士<br>輔仁大學<br>會計學系碩士班<br>97<br>The thesis examines whether the weakness of board of directors and earnings quality are associated with the likelihood of restatements of financial statements. The sample consists observations selected from listed and over-the-counter companies in Taiwan from 1990 to 2008. It finds that the likelihood of financial statement restatement was higher for firms with larger board size，greater proportion of shares pledged as collateral by the directors，lower shareholdings of managers and greater deviation between control right and cash flow right of controlling s
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Shen, Ya-Ru, and 沈雅茹. "The Impact Of Earnings Management On Financial Report Restatements." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/76308118379182227917.

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碩士<br>國立高雄應用科技大學<br>商務經營研究所<br>98<br>The past decade, Taiwan has continually found the listed companies having financial crises. This made investors lose their confidence in corporate managers and financial statements, and it seriously influenced the operation of capital markets. Information disclosure is useful in reducing information asymmetry and plays a major role in the cooperation governance. The purpose of this research is to examine effects of financial report restatements on the earnings management. Collect restatements sampled from listed companies in Taiwan between 2004 and 2008 and
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Li, Ju-En, and 李如恩. "Study of Association between Deferred Tax Expense and Financial Restatements." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/26023230671347210849.

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碩士<br>中原大學<br>會計研究所<br>97<br>One of the financial statement's functions is to provide information of firms’ future profitability to investors for decision making. The main purpose of this study is to analyze whether firms been asked by Securities and Future Bureau to restate their financial statements use deferred tax expenses to manage their reported earnings. This study analyzes the relation between a company’s deferred tax expenses and the possisibility of financial restatement. From prior study, we know that managers use discretionary accruals for earning management for financial reporting
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Hsieh, Ching I., and 謝靜怡. "The effect of Remuneration Committee Characteristics and Financial Report Restatements." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/987yew.

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碩士<br>國立高雄應用科技大學<br>會計系碩士在職專班<br>103<br>The restatement does not equal to a financial statement fraud. However, it will mislead the financial statement users and make them do improper decisions. This paper examines the relationship between financial restatement and remuneration committee characteristics. According to our analysis of the annual report restatements of listed firms in the period 2008-2012 the total number of restatements is 175 times. And around 1,064 listed firm set up remuneration committee during the period 2008-2012. We use Logistics regression approach to review the effect o
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Chen, Ming-Hui, and 陳明輝. "Corporate Social Responsibility and Financial Reporting Quality-Evidence from Restatements." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/03570295445832034390.

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碩士<br>國立成功大學<br>會計學系碩博士班<br>97<br>Abstract This study examines whether corporate social responsibility (CSR) mitigates the likelihood of a financial statement restatements. I focus on restatements because it is one of the most visible forms of reporting failures and should be a good proxy for low financial reporting quality. This study also investigates whether social responsible companies pay higher fees to their auditors. Though examining the relation between CSR and audit fees, this study tries to explore whether socially responsible companies make greater investment in external audit
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Lin, Yi-Chieh, and 林宜潔. "The Impact of Financial Restatements on Information Content of Earnings." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/38506416769797099701.

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碩士<br>國立臺灣大學<br>會計學研究所<br>96<br>The purpose of this study is to explore the impact of financial restatements on information content of earnings- whether restatements would induce investors to rely less on future financial statements so that the information content of earnings declines following restatements. This study also analyzed whether different restatements types, restatements reasons, the responses on restatements announcement date, auditor dismissals and management turnover would induce different degrees of decline in information content of earnings following restatements. This study
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Hu, Yong-Ciao, and 胡詠喬. "Study of Association between Financial Restatements and Fraud Risk Factors." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/86060098973987053850.

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碩士<br>中原大學<br>會計研究所<br>96<br>The enterprises prepare the financial statements primarily to provide information for investor, creditor and other uses for decisions-making. If the financial statements do not present fairly, the financial statements will mislead the users in decision-making. The mistakes made in decision-making not only cause the users of financial statements to suffer the loss, but also cause the entire society to pay more social costs. The financial restatements are the restatement of formerly announced financial statements. This behavior might also be broadly explained as
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Fragoso, João Luís Ferro do Rosário. "The impact of financial restatements on financial markets: a systematic review of the literature." Master's thesis, 2018. http://hdl.handle.net/10400.1/12598.

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This dissertation reviews the literature systematically regarding the impact of financial restatements on financial markets and identifies some research avenues that can be explored in future empirical work. This accounting event is a clear case of bad news and affects several market participants. The methodology employed is the systematic review of the literature that aims at minimising the weaknesses and biases of the traditional literature review. One of the most robust conclusions is that the short-term market reaction to the disclosure of a restatement varies between 1.4% and 20%.
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Wang, Fu-Hsuan, and 王復暄. "The Association among Financial Restatements Lead to Corporate Change Auditor And Financial Reporting Quality." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/58507700430381650911.

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碩士<br>銘傳大學<br>會計學系碩士班<br>103<br>This paper investigates financial restatements lead to corporate change auditor, what’s the influence of financial reporting quality. In the past, many studies have confirmed the restating firm’s character, reason and consequence, and rarely focus on restating firms change auditors, whether financial reporting quality will improve. In this paper, using the research samples of companies have been restate and listed in Taiwan Stock Exchange and OTC stock exchange. Research period is from 2003 to 2013. The empirical results shows that (1) After restatements change
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Yeh, Liwei, and 葉力瑋. "The Impact Of Financial Restatements On Stock Price Using GARCH Approach." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/37066574562318206866.

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碩士<br>中國文化大學<br>會計學系<br>100<br>This study aimed to explore the impact of the financial restatements on the stock market in Taiwan. The financial restatements for research event, Using the event study methodology to examine the impact of financial restatements on stock price. In this study, using the market model to build the regression model, and in order to avoid the stock return volatility clustering, using the generalized autoregressive conditional het-eroscedasticity to estimate regression coefficients. According to Richardson, Tuna, and Wu's (2002) empirical results, the market reaction w
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Chiou, Jeng-Bang, and 邱政邦. "The Effect of Financial Statement Restatements on Future Earnings Response Coefficient." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/86449068461927969212.

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碩士<br>國立中正大學<br>會計與資訊科技研究所<br>101<br>When financial statements need to be restated, capital markets are often influenced by this subject. When the company provides mistake financial information and requires to restate; it may not only cause losses to investors, but also reduce investor confidence in the financial statements. This paper uses model crated from Collins et al. (1994) to test the ability of returns to reflect future earnings. The samples of this study are companies which restated their financial statements from 2005 to 2009. We explore when the company restates financial statements
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