Corporate Governance and Accounting Restatements

The purpose of this research is to examine the relationship between thecorporate governance characteristics and accounting restatements due torapid growth of restatements in the world as well as the Iranian capitalmarket. Researchers believe that restatement is a sign of low quality offinancial repo...

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Bibliographic Details
Main Authors: Mohammad Ali Bagherpour Velashani, Hossein Etemadi, Mahdi Omidfar
Format: Article
Language:fas
Published: Allameh Tabataba'i University Press 2015-06-01
Series:مطالعات تجربی حسابداری مالی
Subjects:
Online Access:https://qjma.atu.ac.ir/article_1676_f0c240f6b7664515ba24bb4c61661352.pdf