Relation between Firm Characteristics and Financial Restatements
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2013, Vol 5, Issue 4
Abstract
This study investigates the relationship between firm characteristics and financial Restatements. A samples consisting of 900 year - firm during the period 2003 to 2011 was studied. The Logistic Regression was applied to test the hypothesis. In the first method, the significant and direction of relationship between the variables were examined. Using the backward method, an optimal model was introduced to predict the financial Restatements. To measure the accruals, the modified jones model was used by Dec how et al. The results show a negative and meaningful relationship between The Firm size and financial restatements. There is also a positive relationship between the financial restatements with firms Losses in a year before the statement, financing through the floatation and B/P ratio.
Authors and Affiliations
Farzin Rezaei| Assistant ph.D. In accounting management and accounting faculty, Islamic azad university Qazvin branch, Qazvin, Iran., SeyedMostafa Mahmoudi| Master in accounting, Islamic azad university Qazvin branch, Tehran, Iran. email: mahmoudi2617@gmail.com
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