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
Keywords
Related Articles
- EP ID EP5911
- DOI -
- Views 267
- Downloads 9
An investigation of factors affecting the farmers’ empowerment in Mazandaran province, Iran
The overall aim of this study was to investigate factors affecting the empowerment of farmers in Mazandaran province, Iran. To achieve this aim, farmers’ empowerment indicators, affecting factors on farmers’ empowerment,...
The relationship between the competitive-trait anxiety and the rate of sports injuries in professional soccer players
Soccer as well as many other sports requires high levels of psychological skills. However, previous studies only examined the association between psychological factors as a whole (general) deal with sports injuries and i...
Inflation of Criminal Laws in Iran, Causes, and Consequences
Excessive recourse of the government to the topic of criminalization along with the imagination that the multitude of punishment and criminal titles are preventive has caused a phenomenon to be created as "inflation in t...
Comparison of social support in brain tumor patients and healthy subjects
The purpose of this study was comparing the social support in patients with brain tumor and normal individuals. Study method is causal–comparative. The sample consisted of 32 patients with brain tumor that was selected b...
Effects of Guar meal with and without -mannanas enzyme on performance and immune response of broiler chicks
This experiment was conducted to study the effects of guar meal (0, 3, 6 and 9 %) and -mannanase enzyme (0 and 0.05 %) on performance, immune response and ileal viscosity in broiler chicks. Ross male broiler chicks (480...