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Legal regime and financial reporting quality

Filip, Andrei; Labelle, Réal; Rousseau, Stéphane - In: Contemporary accounting research : a journal of the … 32 (2015) 1, pp. 280-307

Persistent link: https://www.econbiz.de/10011292761

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

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

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

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

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

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