THE EFFECTS OF ACCOUNTING RESTATEMENTS ON FIRMS GROWTH

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KARDAN BEHZAD; LARI DASHTBAYAZ MAHMOUD; MANSOURI MORTEZA

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2016 | Volume:7 | Issue:24 Page(s): 91-111

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Title

THE EFFECTS OF ACCOUNTING RESTATEMENTS ON FIRMS GROWTH

Author(s)

KARDAN BEHZAD | LARI DASHTBAYAZ MAHMOUD | MANSOURI MORTEZA | Issue Writer Certificate

Keywords

FINANCIAL RESTATEMENTSQ1

ANNUAL ADJUSTMENTSQ2

FIRM GROWTHQ2

RELIABILITY OF FINANCIAL INFORMATIONQ2

Abstract

The studies in Iran and many other countries indicated that a high percentage of companies annually restate their financial statements. This implies that accounting information in many companies is questionable, regarding the feature of reliability. This may harm the relationships between companies and their external clients/stakeholders, especially the investors, and may affect firms' cash flow and, finally, firms' growth. This study investigates the impact of FINANCIAL RESTATEMENTS on firms' growth.The study takes the Demirguc-Kunt and Maksimovics model, and uses internal growth rate (IG), short-term growth rate (SFG) and maximum sustainable growth rate (SG) to measure firms' growth. The statistical population of this study is the companies listed in the Tehran Stock Exchange, and 66 company-years within a period of 14 years from 1999 to 2012 were examined. The results indicated that FINANCIAL RESTATEMENTS in announcement time lacks effective informational value and does not have effect on firms' growth.

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APA: Copy

KARDAN, BEHZAD, LARI DASHTBAYAZ, MAHMOUD, & MANSOURI, MORTEZA. (2016). THE EFFECTS OF ACCOUNTING RESTATEMENTS ON FIRMS GROWTH. JOURNAL OF ACCOUNTING KNOWLEDGE, 7(24), 91-111. SID. https://sid.ir/paper/163521/en

Vancouver: Copy

KARDAN BEHZAD, LARI DASHTBAYAZ MAHMOUD, MANSOURI MORTEZA. THE EFFECTS OF ACCOUNTING RESTATEMENTS ON FIRMS GROWTH. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2016;7(24):91-111. Available from: https://sid.ir/paper/163521/en

IEEE: Copy

BEHZAD KARDAN, MAHMOUD LARI DASHTBAYAZ, and MORTEZA MANSOURI, “THE EFFECTS OF ACCOUNTING RESTATEMENTS ON FIRMS GROWTH,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 7, no. 24, pp. 91–111, 2016, [Online]. Available: https://sid.ir/paper/163521/en

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