Sökning: "Accounting Restatements"

Hittade 1 uppsats innehållade orden Accounting Restatements.

  1. 1. Restating the Obvious - Accounting Restatements: Evidence from Swedish Private Firms

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Måns Herlogsson; Hugo Takenaka; [2022]
    Nyckelord :Accounting Restatements; Private Firm Behavior; Financial Reporting Disclosure; Regulatory Standards;

    Sammanfattning : ACCOUNTING RESTATEMENTS as a phenomenon has increased in financial reporting over the last decades. Although there is ample research on listed firm restatements, existing literature has largely overlooked private firms. Thus, the purpose of this study is to examine what types of firms restate and why firms restate in a Swedish private setting. LÄS MER