A Model of Effective Factors in Financial Restatements in Iran
Entities must restate their comparative financial statements when they correct prior periods accounting errors or change accounting methods. Although financial restatements have adverse effects on the relevance and reliability of financial statements’ information, financial restatement has increased...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | fas |
| Published: |
Shahid Bahonar University of Kerman
2012-08-01
|
| Series: | مجله دانش حسابداری |
| Subjects: | |
| Online Access: | https://jak.uk.ac.ir/article_120_633c22a5cba3818694f255c07060e342.pdf |