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: | , , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2013-03-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | http://jera.alzahra.ac.ir/article_570_30a80d56da89b9a3cd03ce0d5de85105.pdf |
| _version_ | 1819001229791985664 |
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| author | Mohamad ali Aghaie Hasan Zalaghi Hossein Etemadi Aliasghar Anvari Rostami |
| author_facet | Mohamad ali Aghaie Hasan Zalaghi Hossein Etemadi Aliasghar Anvari Rostami |
| author_sort | Mohamad ali Aghaie |
| collection | DOAJ |
| description | 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 years pre and post restatement year. Our measure for accrual quality is based on the Dechow and Dichev (2002) model. We find that the accrual quality increases significantly from the period of misstatement to the period following the restatement year. We also examine factors of associated with changes in accrual quality that is determinant of earnings quality including corporation governance ,Firm characteristics and audit quality. The results show that changes in size, change in sales, change in cash flows from operations, Leverage ratio, the ratio of market value to book value, the percentage ownership of institutional investors and CEO tenure are significant relationship with accrual quality. |
| first_indexed | 2024-12-20T22:45:54Z |
| format | Article |
| id | doaj.art-5e0241f7764b478cb0a54c81c09359fb |
| institution | Directory Open Access Journal |
| issn | 2251-8509 2538-1520 |
| language | fas |
| last_indexed | 2024-12-20T22:45:54Z |
| publishDate | 2013-03-01 |
| publisher | Alzahra University |
| record_format | Article |
| series | پژوهشهای تجربی حسابداری |
| spelling | doaj.art-5e0241f7764b478cb0a54c81c09359fb2022-12-21T19:24:22ZfasAlzahra Universityپژوهشهای تجربی حسابداری2251-85092538-15202013-03-012311914710.22051/jera.2013.570570Financial Statement Restatements Impacts on Accrual QualityMohamad ali Aghaie0Hasan Zalaghi1Hossein Etemadi2Aliasghar Anvari Rostami3دانشگاه تربیت مدرسدانشگاه تربیت مدرسدانشگاه تربیت مدرسدانشگاه تربیت مدرسABSTRACT: 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 years pre and post restatement year. Our measure for accrual quality is based on the Dechow and Dichev (2002) model. We find that the accrual quality increases significantly from the period of misstatement to the period following the restatement year. We also examine factors of associated with changes in accrual quality that is determinant of earnings quality including corporation governance ,Firm characteristics and audit quality. The results show that changes in size, change in sales, change in cash flows from operations, Leverage ratio, the ratio of market value to book value, the percentage ownership of institutional investors and CEO tenure are significant relationship with accrual quality.http://jera.alzahra.ac.ir/article_570_30a80d56da89b9a3cd03ce0d5de85105.pdfEarning QualityAccrualqualityFinancialm Statements RestatementCorporation Governance |
| spellingShingle | Mohamad ali Aghaie Hasan Zalaghi Hossein Etemadi Aliasghar Anvari Rostami Financial Statement Restatements Impacts on Accrual Quality پژوهشهای تجربی حسابداری Earning Quality Accrual quality Financialm Statements Restatement Corporation Governance |
| title | Financial Statement Restatements Impacts on Accrual Quality |
| title_full | Financial Statement Restatements Impacts on Accrual Quality |
| title_fullStr | Financial Statement Restatements Impacts on Accrual Quality |
| title_full_unstemmed | Financial Statement Restatements Impacts on Accrual Quality |
| title_short | Financial Statement Restatements Impacts on Accrual Quality |
| title_sort | financial statement restatements impacts on accrual quality |
| topic | Earning Quality Accrual quality Financialm Statements Restatement Corporation Governance |
| url | http://jera.alzahra.ac.ir/article_570_30a80d56da89b9a3cd03ce0d5de85105.pdf |
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