Corporate Governance and Accounting Restatements

The purpose of this research is to examine the relationship between thecorporate governance characteristics and accounting restatements due torapid growth of restatements in the world as well as the Iranian capitalmarket. Researchers believe that restatement is a sign of low quality offinancial repo...

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Bibliographic Details
Published in:مطالعات تجربی حسابداری مالی
Main Authors: Mohammad Ali Bagherpour Velashani, Hossein Etemadi, Mahdi Omidfar
Format: Article
Language:Persian
Published: Allameh Tabataba'i University Press 2015-06-01
Subjects:
corporate governance
accounting restatements
financial reporting quality
audit quality
Online Access:https://qjma.atu.ac.ir/article_1676_f0c240f6b7664515ba24bb4c61661352.pdf

Internet

https://qjma.atu.ac.ir/article_1676_f0c240f6b7664515ba24bb4c61661352.pdf

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