در این نوشتار، به بررسی مطالعات انجام شده خارج از کشور در حوزه تجدید ارائه صورتهای مالی از سال 2002 الی 2018 پرداخته شده است.
* زبان متن: فارسی
* فرمت فایل: WORD
مطالعات انجام شده خارج از کشور در حوزه تجدید ارائه صورتهای مالی - فرمت word
مطالعات انجام شده خارج از کشور....................................................................2
منابع و ماخذ.....................................................................................................13
برخی از منابع مورد استفاده
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Callen, J.L., Livan, L., and D. Segal. (2002). Accounting Restatements: Are They Always Bad News for Investors?. Working Paper, University of Toronto and New York University.
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Chen Ma Junrui Zhang2011 Research on Impact of Financial Restatement on Firm Value in Chinese Listed Firms
Chen, H., Chen, Z., Dhaliwal, D. S., & Huang, Y. (2017). Accounting Restatements and Corporate Cash Policy. Journal of Accounting, Auditing & Finance, 0148558X1773265. doi:10.1177/0148558x17732654
Cianci, A. M., Clor-Proell, S. M., & Kaplan, S. E. (2018). How Do Investors Respond to Restatements? Repairing Trust Through Managerial Reputation and the Announcement of Corrective Actions. Journal of Business Ethics. doi:10.1007/s10551-018-3844-z
