A MODEL OF EFFECTIVE FACTORS IN FINANCIAL RESTATEMENTS IN IRAN

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NIKBAKHT MOHAMMAD REZA; RAFIEE AFSANEH

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

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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.

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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

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