Value Relevance and Determinants of Financial Restatements
نویسندگان
چکیده
Development in the city of Jayapura as Mother Papua Province caused movement development to everything direction center, owns facility supporters more adequate compared other areas Province, for example activities sector education, there is supporting facilities activity education like building school and lectures with power teachers who are reliable their fields. In technique writing this primary data secondary needed. Primary obtained researcher a manner live field or from source study reach research. collection carried out manually. analyzing rainfall data, statistical calculations used which often used, namely analysis Gumbel distribution based on Meteorology Geophysics Agency province, only maximum available So according calculations, capacity existing drainage channels Puri Gradenia 1 Residence Kotaraja
منابع مشابه
Financial Statement Credibility: The Contagion Effects of Accounting Restatements
We predict and find that accounting restatements induce economically meaningful share price declines among non-restatement firms in the same industry. These price declines are most pronounced among non-restatement firms with low accounting quality, as measured by industry adjusted accruals. Our results are consistent with the notion that accounting restatements cause investors to reassess the c...
متن کاملEssays on the value relevance of financial statement information
This thesis consists of an introductory chapter and four self-contained essays on the value relevance of financial statement information. Essay 1 The purpose of this essay is to examine relevance of environmental information from an investor’s perspective. The study proposes that the market value of companies will reflect both financial and environmental performance. The theoretical foundation ...
متن کاملThe Value Relevance of Net Financial Expenses during the Period of Imposing Sanctions: The Case of Iran
Based on valuation model of residual earnings, we cannot use earnings and losses of balance sheet items recorded in fair value for valuation purposes, for the balance sheet provides a perfect estimate of such items’ value. The purpose of this study is to examine whether net financial expenses are related to the market price of stocks in Iran, because after initial recording of financial debts, ...
متن کاملSustainability of Iranian Banks: Role of Financial and Non-Financial Determinants
This study aimed to investigate the role of financial and non-financial determinants of the sustainability of Iranian banks. Accordingly, the sustainability score of 27 public and private Iranian banks were evaluated in 2017 by employing a sustainability model. The model was developed by the acquisition of sustainability codes, themes, and categories in the banking industry through Meta Synthes...
متن کاملa model of effective factors in financial restatements in iran
entities must restate their comparative financial statements when they correct prior periods accounting errors or change accounting methods. although financial restatements have adverse effects on the relevance and reliability of financial statements’ information, financial restatement has increased considerably among listed companies in tehran stock exchange, tse, in the recent years. the main...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Eduvest
سال: 2022
ISSN: ['2775-3727', '2775-3735']
DOI: https://doi.org/10.59188/eduvest.v2i12.701