Predicting income-decreasing forced financial restatement
This study explored the varied characteristics of misstatement firms, which serve as the foundation to develop a model that predicts income-decreasing forced restatement (IDFR). Multivariate logit regression was performed on 4,698 firm-years of Malaysian listed firms from 2002 to 2012. The results w...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Horizon Research Publishing
2021
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| Series: | Universal Journal of Accounting and Finance
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| Subjects: | |
| Online Access: | View Fulltext in Publisher View in Scopus |