Financial Restatement Database
Author: Orice M. Williams
Publisher: DIANE Publishing
Published: 2006
Total Pages: 88
ISBN-13: 9781422309988
DOWNLOAD EBOOK →Author: Orice M. Williams
Publisher: DIANE Publishing
Published: 2006
Total Pages: 88
ISBN-13: 9781422309988
DOWNLOAD EBOOK →Author:
Publisher: DIANE Publishing
Published:
Total Pages: 272
ISBN-13: 1428944737
DOWNLOAD EBOOK →Author: United States. General Accounting Office
Publisher:
Published: 2002
Total Pages: 276
ISBN-13:
DOWNLOAD EBOOK →Author: Orice Williams
Publisher: DIANE Publishing
Published: 2007-12
Total Pages: 211
ISBN-13: 1422309177
DOWNLOAD EBOOK →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.
Author: United States Government Accountability Office
Publisher: Createspace Independent Publishing Platform
Published: 2017-09-15
Total Pages: 216
ISBN-13: 9781976425738
DOWNLOAD EBOOK →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.
Author:
Publisher: Oxford University Press
Published: 2023-05-02
Total Pages: 505
ISBN-13: 019768534X
DOWNLOAD EBOOK →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.
Author: United States Government Accountability Office
Publisher: Createspace Independent Publishing Platform
Published: 2018-02-05
Total Pages: 272
ISBN-13: 9781985028579
DOWNLOAD EBOOK →Financial Statement Restatements: Trends, Market Impacts, Regulatory Responses, and Remaining Challenges
Author: MAFROLLA ELISABETTA
Publisher: G Giappichelli Editore
Published: 2021-03-02
Total Pages: 128
ISBN-13: 8892195603
DOWNLOAD EBOOK →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.