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...

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Autores principales: Mohammad Reza Nikbakht, Afsaneh Rafiee
Formato: article
Lenguaje:FA
Publicado: Shahid Bahonar University of Kerman 2012
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Acceso en línea:https://doaj.org/article/905ebb6c1fce4d818f7a20d1e5771b57
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