Situational and organizational influences on transparency following financial restatements

نویسندگان
چکیده

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

Situational influences on consumers’ attitudes and behavior

While classical and operant conditioning are frequently implicated in the formation of attitudes, there is no generally accepted theoretical portrayal of the processes involved and how the two conditioning processes might interact. We describe a model of attitude–behavior relations, the behavioral perspective model (BPM), which suggests how situational influences on consumer choice may be categ...

متن کامل

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 کامل

the effects of xbrl on financial transparency

extensible business reporting language (xbrl) is an xml-based open standard, developed specifically for financial reporting. in wider terms, xbrl is a technology by which directed searches and simultaneous presentation of related financial statement facilitate, and also footnote information could potentially help financial statements’ users. the use of search-facilitating technology depletes di...

متن کامل

Organizational Influences on Scientific Integrity

Our image of the working scientist remains inherently romantic (1). We envision an individual, working alone, pursuing knowledge in an area solely for its intrinsic interest. As attractive as the image may be, it has little to do with the realities of current work in the sciences (2, 3, 4). Scientists work in a distinctly social setting, conducting their work in both collaboration and competiti...

متن کامل

The Effects of Transparency of Financial Information and Board Composition on Forecast Accuracy of Corporate Earnings

The aim of the present research is to determine the effects of financial information transparency and composition of board of directors on forecast accuracy of corporate earnings in companies. A corporation's key for success is hidden in its optimal direction. So it can be claimed that the secret of the eternal reputation of popular corporations lies in their efficient board of directors. One o...

متن کامل

ذخیره 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: Cogent Business & Management

سال: 2019

ISSN: 2331-1975

DOI: 10.1080/23311975.2019.1598247