How to cite this paper
Ahmadi, S., Soroushyar, A & Naseri, H. (2013). A study on the effect of earnings management on restatement and the changes on information content of earnings following restatements: Evidence from Tehran Stock Exchange.Management Science Letters , 3(12), 2867-2876.
Refrences
Aier, J., Comprix, J., Gunlock, M., & Lee, D. (2005). The Financial Expertise of CFOs and Accounting Restatements. Accounting Horizons. 19(3), 123–135.
Badertscher, B., Hribar, S., & Jenkins, N. (2011). Informed Trading and the Market Reaction to Accounting Restatements. The Accounting Review. 86(5), 1519–1547.
Callen, J.L., Livant, J., & Segal, D.(2003). Accounting restatements: are they always bad news for investors?. Working paper, University of Toronto and New York University.
Dechow, P. M. (1994). Accounting earnings and cash flows as measures of firm performance. The role of accounting accruals. Journal of Accounting and Economics, 18, 3-42.
Desai, H., Krishnamurthy, C. S., & Venkataraman, K. (2006). Do short sellers target firms with poor earnings quality?: evidence from earnings restatements. Review of Accounting Studies, 11(1), 71-90.
DeFond, M., & Jiambalvo, J. (1991). Incidence and Circumstances of Accounting Errors. The Accounting Review, 66, 643-655.
Efendi, J., Kinney, M., & Swanson, E. (2004). Can short sellers predict accounting restatements?. Working paper, California Polytechnic State University, San Luis Obispo, CA.
Eng, L. L., Rao, R. P., & Saudagaran, S. (2012). Earnings informativeness after financial statement restatements. International Journal of Revenue Management, 6(3), 221-245.
Ettredge, M., Huang, Y., & Zhang, W. (2013). Restatement disclosures and management earnings forecasts. Accounting Horizons, 27(2), 347-369.
FASB. (2010). Conceptual Framework for Financial Reporting. Statement of Financial Accounting Concepts, 1, Stamford, CT: FASB.
Farajzade, H., & Makarem, N. (2011). The effect of size and type of auditor on audit quality. International Research Journal of Finance and Economics, 80, 121-137.
Flanagan, D. J., Muse, L. A., & O & apos; Shaughnessy, K.C. (2008).An overview of accounting restatement activity in the United States. International Journal of Commerce and Management. 18(4), 363-381.
Jones, K., Krishnan, G., & Meleudrez, K. (2008). Do models of discretionary accruals detect actual cases of fraudulent and restated earnings? An Empirical Analysis. Contemporary Accounting Research, 25(2), 499-531.
Kinney Jr., W.R., & McDaniel, L. (1989). Characteristics of firms correcting previously reported quarterly earnings. Journal of Accounting and Economics, 11, 71-93.
Hribar, P., & Jenkins, N.T. (2004). The effect of accounting restatements on earnings revisions and estimated cost of capital. Review of Accounting Studies, 9, 337–356.
Herly, M. (2012). Earnings quality in restating firms: experimental evidence. Master Thesis in Finance and International Business Aarhus University.
McNichols, M. E. (2002). Discussion of The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review, 77, 61-69.
Moore, E. A., & Pfeiffer. R. J. (2004). The effects of financial statement restatements on firms’ financial reporting strategies. www.ssrn.com.
Nobes, C.W. (1983). A judgmental international classification of financial reporting practices, Journal of Business Finance and Accounting, 10(1), 1?19.
Palmrose, V., & Scholz, S. (2004). The circumstances and legal consequences of non-GAAP reporting: Evidence from restatements. Contemporary Accounting Research, 21(1), 139-180.
Plumlee, M., & Yohn, T. (2010). An analysis of the underlying causes attributed to restatements. Accounting Horizons, 24(1), 41–64.
Pourheydari, O., & Ali Ahmadi, S. (2008). Accruals and cash flows in equity valuation: Iranian case. Middle Eastern Finance and Economics, 2, 5-15.
Richardson, S., Tuna, I., & Wu, M. (2002). Predicting earnings management: The case of earnings restatements. Working paper, University of Pennsylvania and Hong Kong University of Science and Technology.
Shough, A., & Tao, E. (2007). The relationship of returns to earnings and cash flows before and after restatement. www.ssrn.com.
Sloan, R., & Richard. G. (1996). Do stock prices fully reflect information in accruals and cash flows about future earnings. The Accounting Review, 71, 289-315.
Wilson. W. (2008). The information content of earnings following restatements. The Accounting Review. 83(2), 519-548.
Wu, M. (2003). Earnings restatements: A capital market perspective. Working Paper. New York University.
Wang, X., & Wu, M. (2011). The quality of financial reporting in China: An examination from an accounting restatement perspective. China Journal of Accounting Research, 4, 167-196.
Zhen Li, O., & Zhang. Y. (2006). Financial restatement announcements and insider trading. www.ssrn.com.
Badertscher, B., Hribar, S., & Jenkins, N. (2011). Informed Trading and the Market Reaction to Accounting Restatements. The Accounting Review. 86(5), 1519–1547.
Callen, J.L., Livant, J., & Segal, D.(2003). Accounting restatements: are they always bad news for investors?. Working paper, University of Toronto and New York University.
Dechow, P. M. (1994). Accounting earnings and cash flows as measures of firm performance. The role of accounting accruals. Journal of Accounting and Economics, 18, 3-42.
Desai, H., Krishnamurthy, C. S., & Venkataraman, K. (2006). Do short sellers target firms with poor earnings quality?: evidence from earnings restatements. Review of Accounting Studies, 11(1), 71-90.
DeFond, M., & Jiambalvo, J. (1991). Incidence and Circumstances of Accounting Errors. The Accounting Review, 66, 643-655.
Efendi, J., Kinney, M., & Swanson, E. (2004). Can short sellers predict accounting restatements?. Working paper, California Polytechnic State University, San Luis Obispo, CA.
Eng, L. L., Rao, R. P., & Saudagaran, S. (2012). Earnings informativeness after financial statement restatements. International Journal of Revenue Management, 6(3), 221-245.
Ettredge, M., Huang, Y., & Zhang, W. (2013). Restatement disclosures and management earnings forecasts. Accounting Horizons, 27(2), 347-369.
FASB. (2010). Conceptual Framework for Financial Reporting. Statement of Financial Accounting Concepts, 1, Stamford, CT: FASB.
Farajzade, H., & Makarem, N. (2011). The effect of size and type of auditor on audit quality. International Research Journal of Finance and Economics, 80, 121-137.
Flanagan, D. J., Muse, L. A., & O & apos; Shaughnessy, K.C. (2008).An overview of accounting restatement activity in the United States. International Journal of Commerce and Management. 18(4), 363-381.
Jones, K., Krishnan, G., & Meleudrez, K. (2008). Do models of discretionary accruals detect actual cases of fraudulent and restated earnings? An Empirical Analysis. Contemporary Accounting Research, 25(2), 499-531.
Kinney Jr., W.R., & McDaniel, L. (1989). Characteristics of firms correcting previously reported quarterly earnings. Journal of Accounting and Economics, 11, 71-93.
Hribar, P., & Jenkins, N.T. (2004). The effect of accounting restatements on earnings revisions and estimated cost of capital. Review of Accounting Studies, 9, 337–356.
Herly, M. (2012). Earnings quality in restating firms: experimental evidence. Master Thesis in Finance and International Business Aarhus University.
McNichols, M. E. (2002). Discussion of The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review, 77, 61-69.
Moore, E. A., & Pfeiffer. R. J. (2004). The effects of financial statement restatements on firms’ financial reporting strategies. www.ssrn.com.
Nobes, C.W. (1983). A judgmental international classification of financial reporting practices, Journal of Business Finance and Accounting, 10(1), 1?19.
Palmrose, V., & Scholz, S. (2004). The circumstances and legal consequences of non-GAAP reporting: Evidence from restatements. Contemporary Accounting Research, 21(1), 139-180.
Plumlee, M., & Yohn, T. (2010). An analysis of the underlying causes attributed to restatements. Accounting Horizons, 24(1), 41–64.
Pourheydari, O., & Ali Ahmadi, S. (2008). Accruals and cash flows in equity valuation: Iranian case. Middle Eastern Finance and Economics, 2, 5-15.
Richardson, S., Tuna, I., & Wu, M. (2002). Predicting earnings management: The case of earnings restatements. Working paper, University of Pennsylvania and Hong Kong University of Science and Technology.
Shough, A., & Tao, E. (2007). The relationship of returns to earnings and cash flows before and after restatement. www.ssrn.com.
Sloan, R., & Richard. G. (1996). Do stock prices fully reflect information in accruals and cash flows about future earnings. The Accounting Review, 71, 289-315.
Wilson. W. (2008). The information content of earnings following restatements. The Accounting Review. 83(2), 519-548.
Wu, M. (2003). Earnings restatements: A capital market perspective. Working Paper. New York University.
Wang, X., & Wu, M. (2011). The quality of financial reporting in China: An examination from an accounting restatement perspective. China Journal of Accounting Research, 4, 167-196.
Zhen Li, O., & Zhang. Y. (2006). Financial restatement announcements and insider trading. www.ssrn.com.