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Regulatory and legal implications of stealth restatements: can companies bury the bad news?

Authors :
Chan, Leon
Hee, Kevin
Source :
The CPA Journal. December 1, 2010, Vol. 80 Issue 12, p64, 4 p.
Publication Year :
2010

Abstract

Due to the major accounting scandals of the early 2000s and the resulting increased emphasis on financial information transparency, the issue of restatements and the quality of financial information provided [...]

Details

Language :
English
ISSN :
07328435
Volume :
80
Issue :
12
Database :
Gale General OneFile
Journal :
The CPA Journal
Publication Type :
Periodical
Accession number :
edsgcl.247226893