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Determinants of Financial Misreporting : A Survey of the Financial Restatement Literature
Sievers, Soenke - 2019
We provide a comprehensive overview of the findings regarding the causes of financial restatements in the US. Acknowledging that restatements may derive from intentional and unintentional misreporting, we assign the findings to one of three pillars: i) expected benefits, ii) expected costs and...
Persistent link: https://www.econbiz.de/10012898500
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IFRS Adoption, Reporting Incentives, and Financial Reporting Quality in Private Firms
Bassemir, Moritz - 2018
This study examines financial reporting quality (FRQ) effects around IFRS adoptions of German private firms across two … access to public equity markets. Using a matched sample of private German GAAP and IFRS reporting firms, we find some …
Persistent link: https://www.econbiz.de/10012937936
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Timeliness of financial reporting in emerging capital markets : evidence from Turkey
Türel, Asli Gunduzay - In: European financial and accounting journal : EFAJ 5 (2010) 3/4, pp. 113-133
Timely financial reporting is an essential ingredient for a well-functioning capital market. The objectives of this … impact of both company specific and audit related factors on timeliness of financial reporting in Turkey. This study reports …
Persistent link: https://www.econbiz.de/10011459865
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Extensible Business Reporting Language (XBRL) : A Note on Need to Study XBRL as a Social Artifact
Pathak PhD, CPA, CGA, CFF, CFE, CISA, Jag - 2014
reporting around the world. It provides major benefits in the preparation, analysis, and communication of business information … it plausible to be called social artifacts too. Extensible Business Reporting Language (XBRL) is one such technological …
Persistent link: https://www.econbiz.de/10014199445
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Financial Restatements : An Analysis Pre-and–Post Sarbanes-Oxley (2000–2009)
Roybark, Helen M. - 2011
The ultimate objective of financial reporting is to provide transparent financial statements and disclosures that meet …-Oxley Act (USHR 2002) is to provide more reliable financial reporting, thereby restoring public confidence in the U.S. markets … external auditors? Restatements provide prima facie evidence of inaccurate and/or incomplete financial reporting and audit …
Persistent link: https://www.econbiz.de/10013123899
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Financial Statement Dissimilarity and SEC Scrutiny
Brown, Stephen V. - 2020
Based on behavioral economic and psychological theories, we predict that firms with financial statements that are more dissimilar from their industry peers' or their own past are more likely to draw scrutiny from the SEC. To test this prediction, we first construct measures of financial...
Persistent link: https://www.econbiz.de/10012849290
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Corporate Governance Reporting : Compliance with Upper Limits for Severance Payments to Members of Executive Boards in Germany
Dilger, Alexander - 2020
This paper examines how corporate governance reporting corresponds to actual conduct regarding severance payment caps …
Persistent link: https://www.econbiz.de/10012834075
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Corporate governance reporting : compliance with upper limits for severance payments to members of executive boards in Germany
Dilger, Alexander; Schottmüller-Einwag, Ute - 2019
This paper examines how corporate governance reporting corresponds to actual conduct regarding severance payment caps …
Persistent link: https://www.econbiz.de/10012055931
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Enterprise reporting and international trade : financial and non-financial dimension
Bąk, Melania - In: International economics letters : an international … 4 (2015) 2, pp. 55-65
Persistent link: https://www.econbiz.de/10011546153
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Stock reaction to the implementation of Extensible Business Reporting Language
Junus, Onong; Irwanto, Andry - In: Journal of Asian finance, economics and business : JAFEB 8 (2021) 1, pp. 675-685
Persistent link: https://www.econbiz.de/10012692430