Financial Distress and Restatement of Financial statements: Evidence from Tehran Stock Exchange

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AREFMANESH ZOHREH; ghadirian arani mohammadhossein; ghadirian arani Zohreh

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Journal Paper

Paper Information

Journal: JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL Year:2020 | Volume:17 | Issue:67 Page(s): 203-227

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Title

Financial Distress and Restatement of Financial statements: Evidence from Tehran Stock Exchange

Author(s)

AREFMANESH ZOHREH | ghadirian arani mohammadhossein | ghadirian arani Zohreh | Issue Writer Certificate

Keywords

Bankruptcy risk

Emerging Market Scoring

Financial Distress

Financial Restatement

Tehran Stock Exchange

Abstract

The main purpose of this study is to investigation the relationship between Financial Distress and restatement of financial statement for listed companies on the Tehran Stock Exchange (TSE). Consequently, in this study a sample of 107 nonfinancial listed companies on the TSE from 2010 to 2016 were investigated. Emerging Market Scoring (EMS) model was used for determining the Financial Distress and Bankruptcy risk. In conducting this study, two main hypotheses were proposed. Comparison of means tests (t-test) and multiple linear regression analysis on panel data were used to test these hypotheses. The research results showed that there is no significant difference between the magnitude of Financial Restatement in financially distressed and non-distressed companies. However, Bankruptcy risk is positively related to magnitude of Financial Restatement. That is, the more the Bankruptcy risk, the more magnitude of Financial Restatement.

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APA: Copy

AREFMANESH, ZOHREH, ghadirian arani, mohammadhossein, & ghadirian arani, Zohreh. (2020). Financial Distress and Restatement of Financial statements: Evidence from Tehran Stock Exchange. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, 17(67 ), 203-227. SID. https://sid.ir/paper/953324/en

Vancouver: Copy

AREFMANESH ZOHREH, ghadirian arani mohammadhossein, ghadirian arani Zohreh. Financial Distress and Restatement of Financial statements: Evidence from Tehran Stock Exchange. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL[Internet]. 2020;17(67 ):203-227. Available from: https://sid.ir/paper/953324/en

IEEE: Copy

ZOHREH AREFMANESH, mohammadhossein ghadirian arani, and Zohreh ghadirian arani, “Financial Distress and Restatement of Financial statements: Evidence from Tehran Stock Exchange,” JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, vol. 17, no. 67 , pp. 203–227, 2020, [Online]. Available: https://sid.ir/paper/953324/en

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