Financial Restatements

Financial Restatements PDF Author: Orice Williams
Publisher: DIANE Publishing
ISBN: 1422309177
Category :
Languages : en
Pages : 211

Get Book Here

Book Description
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.

Financial Restatements

Financial Restatements PDF Author: Orice Williams
Publisher: DIANE Publishing
ISBN: 1422309177
Category :
Languages : en
Pages : 211

Get Book Here

Book Description
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.

Restatement of the Law, Agency

Restatement of the Law, Agency PDF Author: American Law Institute
Publisher: American Law Institute-American Bar Association(ALI-ABA)
ISBN:
Category : Law
Languages : en
Pages : 634

Get Book Here

Book Description


Audits of Public Companies

Audits of Public Companies PDF Author: United States. General Accounting Office
Publisher: Nova Publishers
ISBN: 9781604565034
Category : Business & Economics
Languages : en
Pages : 154

Get Book Here

Book Description
This book examines (1) concentration in the market for public company audits, (2) the potential for smaller accounting firms' growth to ease market concentration, and (3) proposals that have been offered by others for easing concentration and the barriers facing smaller firms in expanding their market shares.

Financial Statement Restatements

Financial Statement Restatements PDF Author: United States. General Accounting Office
Publisher:
ISBN:
Category : Financial statements
Languages : en
Pages : 276

Get Book Here

Book Description


Globalization of Chinese Enterprises

Globalization of Chinese Enterprises PDF Author: Ilan Alon
Publisher: Palgrave MacMillan
ISBN:
Category : Business & Economics
Languages : en
Pages : 280

Get Book Here

Book Description
Offers critical perspectives and unique analyses of the growth and development path of mainland Chinese enterprises on the worldstage.

Financial statement restatements trends, market impacts, regulatory responses, and remaining challenges.

Financial statement restatements trends, market impacts, regulatory responses, and remaining challenges. PDF Author:
Publisher: DIANE Publishing
ISBN: 1428944737
Category :
Languages : en
Pages : 272

Get Book Here

Book Description


Summary of the Accounting Establishment

Summary of the Accounting Establishment PDF Author: United States. Congress. Senate. Committee on Government Operations. Subcommittee on Reports, Accounting, and Management
Publisher:
ISBN:
Category : Accountants
Languages : en
Pages : 28

Get Book Here

Book Description


Value Relevance of Accounting Information in Capital Markets

Value Relevance of Accounting Information in Capital Markets PDF Author: Ojo, Marianne
Publisher: IGI Global
ISBN: 1522519017
Category : Business & Economics
Languages : en
Pages : 334

Get Book Here

Book Description
Among banking industries and insurance and security sectors, systemic risk and information uncertainty can generate negative consequences. By developing solutions to address such issues, financial regulation initiatives can be optimized. Value Relevance of Accounting Information in Capital Markets is an essential reference source for the latest scholarly research on the importance of information asymmetries and uncertainties and their effects on the overall regulation of financial industries. Featuring extensive coverage on a wide range of perspectives, such as financial reporting standards, investor confidence, and capital flows, this publication is ideally designed for professionals, accountants, and academics seeking current research on the effects of the underlying elements in investing.

Corruption and Fraud in Financial Markets

Corruption and Fraud in Financial Markets PDF Author: Carol Alexander
Publisher: John Wiley & Sons
ISBN: 1394178158
Category : Business & Economics
Languages : en
Pages : 624

Get Book Here

Book Description
Identifying malpractice and misconduct should be top priority for financial risk managers today Corruption and Fraud in Financial Markets identifies potential issues surrounding all types of fraud, misconduct, price/volume manipulation and other forms of malpractice. Chapters cover detection, prevention and regulation of corruption and fraud within different financial markets. Written by experts at the forefront of finance and risk management, this book details the many practices that bring potentially devastating consequences, including insider trading, bribery, false disclosure, frontrunning, options backdating, and improper execution or broker-agency relationships. Informed but corrupt traders manipulate prices in dark pools run by investment banks, using anonymous deals to move prices in their own favour, extracting value from ordinary investors time and time again. Strategies such as wash, ladder and spoofing trades are rife, even on regulated exchanges – and in unregulated cryptocurrency exchanges one can even see these manipulative quotes happening real-time in the limit order book. More generally, financial market misconduct and fraud affects about 15 percent of publicly listed companies each year and the resulting fines can devastate an organisation's budget and initiate a tailspin from which it may never recover. This book gives you a deeper understanding of all these issues to help prevent you and your company from falling victim to unethical practices. Learn about the different types of corruption and fraud and where they may be hiding in your organisation Identify improper relationships and conflicts of interest before they become a problem Understand the regulations surrounding market misconduct, and how they affect your firm Prevent budget-breaking fines and other potentially catastrophic consequences Since the LIBOR scandal, many major banks have been fined billions of dollars for manipulation of prices, exchange rates and interest rates. Headline cases aside, misconduct and fraud is uncomfortably prevalent in a large number of financial firms; it can exist in a wide variety of forms, with practices in multiple departments, making self-governance complex. Corruption and Fraud in Financial Markets is a comprehensive guide to identifying and stopping potential problems before they reach the level of finable misconduct.

Advances in Financial Economics

Advances in Financial Economics PDF Author: Kose John
Publisher: Emerald Group Publishing
ISBN: 1780527888
Category : Business & Economics
Languages : en
Pages : 247

Get Book Here

Book Description
This volume contains eight empirical papers that examine corporate governance from a number of different perspectives.