Financial Statement Restatements Impacts on Accrual Quality
ABSTRACT: in This paper, examine accrual quality of restating firms during the period 2001 – 2010.The sample include 70 restatement event for of listed companies in TSE and we compare accrual quality from before and after the restatement year. This firms have only once restatement in two year...
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2013-03-01
|
| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | http://jera.alzahra.ac.ir/article_570_30a80d56da89b9a3cd03ce0d5de85105.pdf |