The relation between financial restatement before IPO and financial statement quality
| Autor: | I-Chun Liou, 劉奕君 |
|---|---|
| Rok vydání: | 2011 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 99 This research analyse the financial statement quality will be effect by financial restatement before IPO or not. We divide the reason of financial restatement into enforced restatement and voluntary restatement to assessment, also examine the incidence of time gap that between financial restement and IPO and financial statement quality after IPO. We use discretionary accruals and real activities manipulation for measuring the quality of financial statement. The results show the financial statement quality that company restated financial statements before IPO are significantly lower than the paired samples when implementing discretionary accruals; and the financial statement quality that enforced restatement samples are significantly lower than the samples of voluntary restatement when implementing real activities manipulation. The time gap between financial restement and IPO and financial statement quality are significantly positively. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
| Externí odkaz: |
|