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
Materias:	financial restatement prior period adjustment effective factors Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/905ebb6c1fce4d818f7a20d1e5771b57
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spelling	oai:doaj.org-article:905ebb6c1fce4d818f7a20d1e5771b572021-11-04T19:42:26ZA Model of Effective Factors in Financial Restatements in Iran2008-89142476-292X10.22103/jak.2012.120https://doaj.org/article/905ebb6c1fce4d818f7a20d1e5771b572012-08-01T00:00:00Zhttps://jak.uk.ac.ir/article_120_633c22a5cba3818694f255c07060e342.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XEntities 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 considerably among listed companies in Tehran Stock Exchange, TSE, in the recent years. The main objective of this research is to identify the determinants of financial restatements in Iran. First, we recognized the effective factors by interviewing 50 experts, and then, using such factors, we estimated a logit regression model with observations on 202 listed companies in the TSE in the years 2004 to 2010. Our findings show that profitability, financial leverage, CEO duration, CEO change, auditors change, and audit firms size may affect financial restatements.Mohammad Reza NikbakhtAfsaneh RafieeShahid Bahonar University of Kermanarticlefinancial restatementprior period adjustmenteffective factorsAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 3, Iss 9, Pp 167-194 (2012)
institution	DOAJ
collection	DOAJ
language	FA
topic	financial restatement prior period adjustment effective factors Accounting. Bookkeeping HF5601-5689
spellingShingle	financial restatement prior period adjustment effective factors Accounting. Bookkeeping HF5601-5689 Mohammad Reza Nikbakht Afsaneh Rafiee A Model of Effective Factors in Financial Restatements in Iran
description	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 considerably among listed companies in Tehran Stock Exchange, TSE, in the recent years. The main objective of this research is to identify the determinants of financial restatements in Iran. First, we recognized the effective factors by interviewing 50 experts, and then, using such factors, we estimated a logit regression model with observations on 202 listed companies in the TSE in the years 2004 to 2010. Our findings show that profitability, financial leverage, CEO duration, CEO change, auditors change, and audit firms size may affect financial restatements.
format	article
author	Mohammad Reza Nikbakht Afsaneh Rafiee
author_facet	Mohammad Reza Nikbakht Afsaneh Rafiee
author_sort	Mohammad Reza Nikbakht
title	A Model of Effective Factors in Financial Restatements in Iran
title_short	A Model of Effective Factors in Financial Restatements in Iran
title_full	A Model of Effective Factors in Financial Restatements in Iran
title_fullStr	A Model of Effective Factors in Financial Restatements in Iran
title_full_unstemmed	A Model of Effective Factors in Financial Restatements in Iran
title_sort	model of effective factors in financial restatements in iran
publisher	Shahid Bahonar University of Kerman
publishDate	2012
url	https://doaj.org/article/905ebb6c1fce4d818f7a20d1e5771b57
work_keys_str_mv	AT mohammadrezanikbakht amodelofeffectivefactorsinfinancialrestatementsiniran AT afsanehrafiee amodelofeffectivefactorsinfinancialrestatementsiniran AT mohammadrezanikbakht modelofeffectivefactorsinfinancialrestatementsiniran AT afsanehrafiee modelofeffectivefactorsinfinancialrestatementsiniran
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A Model of Effective Factors in Financial Restatements in Iran

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