A MODEL OF EFFECTIVE FACTORS IN FINANCIAL RESTATEMENTS IN IRAN

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

NIKBAKHT MOHAMMAD REZA; RAFIEE AFSANEH

Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2012 | Volume:3 | Issue:9 Page(s): 167-194

Download Full-Text

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Persian Verion

View:

3,772

Download:

Cites:

Information Journal Paper

Title

A MODEL OF EFFECTIVE FACTORS IN FINANCIAL RESTATEMENTS IN IRAN

Author(s)

NIKBAKHT MOHAMMAD REZA | RAFIEE AFSANEH | Issue Writer Certificate

Keywords

FINANCIAL RESTATEMENTQ2

PRIOR PERIOD ADJUSTMENTQ2

EFFECTIVE FACTORSQ2

Abstract

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.

Cites

No record.

References

Cite

APA: Copy

NIKBAKHT, MOHAMMAD REZA, & RAFIEE, AFSANEH. (2012). A MODEL OF EFFECTIVE FACTORS IN FINANCIAL RESTATEMENTS IN IRAN. JOURNAL OF ACCOUNTING KNOWLEDGE, 3(9), 167-194. SID. https://sid.ir/paper/163419/en

Vancouver: Copy

NIKBAKHT MOHAMMAD REZA, RAFIEE AFSANEH. A MODEL OF EFFECTIVE FACTORS IN FINANCIAL RESTATEMENTS IN IRAN. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2012;3(9):167-194. Available from: https://sid.ir/paper/163419/en

IEEE: Copy

MOHAMMAD REZA NIKBAKHT, and AFSANEH RAFIEE, “A MODEL OF EFFECTIVE FACTORS IN FINANCIAL RESTATEMENTS IN IRAN,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 3, no. 9, pp. 167–194, 2012, [Online]. Available: https://sid.ir/paper/163419/en

Related Journal Papers