This study explore whether publicly held companies manipulate the restatement announcement arising from material errors and/or fraud. It analyzes the information provided in the press and in the 8-Ks (8K-PR) by applying Information Manipulation Theory. Results indicate that companies...

This study explore whether publicly held companies manipulate the restatement announcement arising from material errors and/or fraud. It analyzes the information provided in the press and in the 8-Ks (8K_PR) by applying Information Manipulation Theory. Results indicate that companies...

Accounts manipulations have been a matter of research, discussion and, even, controversy in several countries such as the United States, Canada, the United Kingdom, Australia and France. The objective of this paper is to elaborate a general framework for classifying accounts manipulations...

The fair value accounting maintains a strong theoretical link with resource allocation since it allows a vision closer to the economic reality than the historical cost, particularly for financial instruments. The optimal allocation of resources being the ultimate goal of any economic system, our...

Despite a still low level of theorization of firm's management, we have some proposals pointing in the direction of an effect of the Board composition on the performance. The Resource based view of the firm would explain this relationship by the social capital (networks) of Board's members. This...

(VF)Dans cet article, nous avançons que les dirigeants, soucieux de maximiser la richesse des actionnaires, manipulent l'information comptable afin de transférer de la richesse de certaines parties prenantes vers les actionnaires. En particulier, la divulgation d'une image de situation...

Accounts manipulations have been a matter of research, discussion and, even, controversy in several countries such as the United States, Canada, the United Kingdom, Australia and France. The objective of this paper is to elaborate a general framework for classifying accounts manipulations...