Restatement of Financial Reporting and Factors Affecting Corporate Governance

Restatement of financial statements is the corrections in financial statement because of not matching with generally accepted accounting principles. Restatement of financial statement indicates that the previous statement is not transparent and lacks required quality. The basic goal of this study is...

Descripción completa

Guardado en:

Detalles Bibliográficos
Autores principales:	Shirin Hoseini Khorasgani, Mohsen Dastgir
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2016
Materias:	restatement of financial corporate governance ownership structure annual adjustments Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/8f428f0b40ea4b97a0138d643a3e821b
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

id	oai:doaj.org-article:8f428f0b40ea4b97a0138d643a3e821b
record_format	dspace
spelling	oai:doaj.org-article:8f428f0b40ea4b97a0138d643a3e821b2021-11-04T19:51:07ZRestatement of Financial Reporting and Factors Affecting Corporate Governance2008-89142476-292X10.22103/jak.2016.1446https://doaj.org/article/8f428f0b40ea4b97a0138d643a3e821b2016-09-01T00:00:00Zhttps://jak.uk.ac.ir/article_1446_7d014f3f16ef1ec3931107528cfda9dc.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XRestatement of financial statements is the corrections in financial statement because of not matching with generally accepted accounting principles. Restatement of financial statement indicates that the previous statement is not transparent and lacks required quality. The basic goal of this study is to examine the relationship between some elements of corporate governance mechanisms and restatement of financial statements. In this study a sample of 125 companies listed in the Tehran Stock Exchange was selected, and their financial information in the years 2008 to 2011 were collected. According to theoretical concerns and published researches, five hypotheses formulated and tested, and pooled data regression models were employed. The results of hypothesis testing showed that stronger the elements of corporate governance in a company, better the reporting quality and lesser the possibility of restatement of financial reports (given that restatement is a criterion of low quality financial statement).Shirin Hoseini KhorasganiMohsen DastgirShahid Bahonar University of Kermanarticlerestatement of financialcorporate governanceownership structureannual adjustmentsAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 7, Iss 25, Pp 101-121 (2016)
institution	DOAJ
collection	DOAJ
language	FA
topic	restatement of financial corporate governance ownership structure annual adjustments Accounting. Bookkeeping HF5601-5689
spellingShingle	restatement of financial corporate governance ownership structure annual adjustments Accounting. Bookkeeping HF5601-5689 Shirin Hoseini Khorasgani Mohsen Dastgir Restatement of Financial Reporting and Factors Affecting Corporate Governance
description	Restatement of financial statements is the corrections in financial statement because of not matching with generally accepted accounting principles. Restatement of financial statement indicates that the previous statement is not transparent and lacks required quality. The basic goal of this study is to examine the relationship between some elements of corporate governance mechanisms and restatement of financial statements. In this study a sample of 125 companies listed in the Tehran Stock Exchange was selected, and their financial information in the years 2008 to 2011 were collected. According to theoretical concerns and published researches, five hypotheses formulated and tested, and pooled data regression models were employed. The results of hypothesis testing showed that stronger the elements of corporate governance in a company, better the reporting quality and lesser the possibility of restatement of financial reports (given that restatement is a criterion of low quality financial statement).
format	article
author	Shirin Hoseini Khorasgani Mohsen Dastgir
author_facet	Shirin Hoseini Khorasgani Mohsen Dastgir
author_sort	Shirin Hoseini Khorasgani
title	Restatement of Financial Reporting and Factors Affecting Corporate Governance
title_short	Restatement of Financial Reporting and Factors Affecting Corporate Governance
title_full	Restatement of Financial Reporting and Factors Affecting Corporate Governance
title_fullStr	Restatement of Financial Reporting and Factors Affecting Corporate Governance
title_full_unstemmed	Restatement of Financial Reporting and Factors Affecting Corporate Governance
title_sort	restatement of financial reporting and factors affecting corporate governance
publisher	Shahid Bahonar University of Kerman
publishDate	2016
url	https://doaj.org/article/8f428f0b40ea4b97a0138d643a3e821b
work_keys_str_mv	AT shirinhoseinikhorasgani restatementoffinancialreportingandfactorsaffectingcorporategovernance AT mohsendastgir restatementoffinancialreportingandfactorsaffectingcorporategovernance
_version_	1718444606127865856

Restatement of Financial Reporting and Factors Affecting Corporate Governance

Ejemplares similares