The Chinese experience : the impact of financial restatements on firm value and its implications on the investigatory practices of regulators
Year of publication: |
2014
|
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Authors: | Ma, Chen ; Kraten, Michael ; Zhang, Junrui ; Wang, Peng |
Published in: |
Research in accounting regulation. - Kidlington [u.a.] : Elsevier, ISSN 1052-0457, ZDB-ID 83229-7. - Vol. 26.2014, 1, p. 1-11
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Subject: | Core account restatements | Financial restatements | Firm value | Prior period adjustments | Regulatory practices | Unternehmenswert | Jahresabschluss | Financial statement | Regulierung | Regulation | Wirtschaftsprüfung | Financial audit | China |
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