Financial Restatements

Financial Restatements PDF

Author: Orice Williams

Publisher: DIANE Publishing

Published: 2007-12

Total Pages: 211

ISBN-13: 1422309177

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In 2002, it was reported that the number of restatement announcements due to financial reporting fraud &/or accounting errors grew significantly between Jan. 1997 & June 2002, negatively impacting the restating companies¿ market capitalization by billions of dollars. The author was asked to update key aspects of the 2002 report. This report discusses: (1) the number of, reasons for, & other trends in restatements; (2) the impact of restatement announcements on the restating companies¿ stock costs & what is known about investors¿ confidence in U.S. capital markets; & (3) regulatory enforcement actions involving accounting- & audit-related issues. Includes recommendations. Charts & tables.

Financial Restatements

Financial Restatements PDF

Author: United States Government Accountability Office

Publisher: Createspace Independent Publishing Platform

Published: 2017-09-15

Total Pages: 216

ISBN-13: 9781976425738

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Financial restatements : update of public company trends, market impacts, and regulatory enforcement activities : report to the Ranking Minority Member, Committee on Banking, Housing, and Urban Affairs, U.S. Senate.

The American Law Institute

The American Law Institute PDF

Author:

Publisher: Oxford University Press

Published: 2023-05-02

Total Pages: 505

ISBN-13: 019768534X

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The centennial of the American Law Institute is a landmark event. A lifespan of one hundred years is significant for a law reform project. Most such initiatives terminate when they achieve their limited goals, they fail, or members lose interest when their funding runs out. Instead, the American Law Institute is the preeminent legal reform organisation in the United States and remains an enterprise in full vigour, with an enormous number of projects completed and an impressive array of projects in forward motion. The American Law Institute: A Centennial History brings together an outstanding group of expert scholars, several of them current or former Reporters for the ALI Restatements of Law, to provide an in-depth scholarly history of the ALI, its role in legal reform, and the various ways it has impacted law in the United States. The resulting collection of essays provides original and important perspectives on both the ALI and its relevance for American Law. This book offers a window into the course of legal thought over the past century and is a must-read for academics, practitioners, and all those interested in the way laws are shaped within the United States.

Financial Statement Restatements

Financial Statement Restatements PDF

Author: United States Government Accountability Office

Publisher: Createspace Independent Publishing Platform

Published: 2018-02-05

Total Pages: 272

ISBN-13: 9781985028579

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Financial Statement Restatements: Trends, Market Impacts, Regulatory Responses, and Remaining Challenges

Accounting restatement: a European perspective - e-Book

Accounting restatement: a European perspective - e-Book PDF

Author: MAFROLLA ELISABETTA

Publisher: G Giappichelli Editore

Published: 2021-03-02

Total Pages: 128

ISBN-13: 8892195603

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This book is motivated by the long-lasting, although still recent, discussion on how to ensure that accounting numbers, while supported by auditors’ favourable opinions, are definitely reliable and eliminate any suspicion that accounting reports could be affected by opportunism, which is documented by the discovery of frequent accounting mistakes. The book analyses and discusses restatements from both the theoretical and the practical perspective, considering the complex environment in which they may occur and focusing particularly on accounting restatements that have affected European corporations for over a decade since the mandatory adoption of the International Financial Reporting Standards.