Financial Restatements

Financial Restatements
Author :
Publisher : DIANE Publishing
Total Pages : 211
Release :
ISBN-10 : 9781422309179
ISBN-13 : 1422309177
Rating : 4/5 (177 Downloads)

Book Synopsis Financial Restatements by : Orice Williams

Download or read book Financial Restatements written by Orice Williams and published by DIANE Publishing. This book was released on 2007-12 with total page 211 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 2002, it was reported that the number of restatement announcements due to financial reporting fraud &/or accounting errors grew significantly between Jan. 1997 & June 2002, negatively impacting the restating companies¿ market capitalization by billions of dollars. The author was asked to update key aspects of the 2002 report. This report discusses: (1) the number of, reasons for, & other trends in restatements; (2) the impact of restatement announcements on the restating companies¿ stock costs & what is known about investors¿ confidence in U.S. capital markets; & (3) regulatory enforcement actions involving accounting- & audit-related issues. Includes recommendations. Charts & tables.


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