Financial Statement Restatements
Author | : United States. General Accounting Office |
Publisher | : |
Total Pages | : 276 |
Release | : 2002 |
Genre | : Financial statements |
ISBN | : |
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Author | : United States. General Accounting Office |
Publisher | : |
Total Pages | : 276 |
Release | : 2002 |
Genre | : Financial statements |
ISBN | : |
Author | : Orice Williams |
Publisher | : DIANE Publishing |
Total Pages | : 211 |
Release | : 2007-12 |
Genre | : |
ISBN | : 1422309177 |
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.
Author | : Orice M. Williams |
Publisher | : DIANE Publishing |
Total Pages | : 88 |
Release | : 2006 |
Genre | : |
ISBN | : 9781422309988 |
Author | : Martin S. Fridson |
Publisher | : John Wiley & Sons |
Total Pages | : 403 |
Release | : 2011-07-05 |
Genre | : Business & Economics |
ISBN | : 0470635606 |
The updated, real-world guide to interpreting and unpacking GAAP and non-GAAP financial statements In Financial Statement Analysis, 5th Edition, leading investment authority Martin Fridson returns with Fernando Alvarez to provide the analytical framework you need to scrutinize financial statements, whether you’re evaluating a company’s stock price or determining valuations for a merger or acquisition. Rather than taking financial statements at face value, you’ll learn practical and straightforward analytical techniques for uncovering the reality behind the numbers. This fully revised and up-to-date 5th Edition offers fresh information that will help you to evaluate financial statements in today’s volatile markets and uncertain economy. The declining connection between GAAP earnings and stock prices has introduced a need to discriminate between instructive and misleading non-GAAP alternatives. This book integrates the alternatives and provides guidance on understanding the extent to which non-GAAP reports, particularly from US companies, may be biased. Understanding financial statements is an essential skill for business professionals and investors. Most books on the subject proceed from the questionable premise that companies' objective is to present a true picture of their financial condition. A safer assumption is that they seek to minimize the cost of raising capital by portraying themselves in the most favorable light possible. Financial Statement Analysis teaches readers the tricks that companies use to mislead, so readers can more clearly interpret statements. Learn how to read and understand financial statements prepared according to GAAP and non-GAAP standards Compare CFROI, EVA, Valens, and other non-GAAP methodologies to determine how accurate companies’ reports are Improve your business decision making, stock valuations, or merger and acquisition strategy Develop the essential skill of quickly and accurately gathering and assessing information from financial statements of all types Professional analysts, investors, and students will gain valuable knowledge from this updated edition of the popular guide. Filled with real-life examples and expert advice, Financial Statement Analysis, 5th Edition, will help you interpret and unpack financial statements.
Author | : United States Government Accountability Office |
Publisher | : Createspace Independent Publishing Platform |
Total Pages | : 272 |
Release | : 2018-02-05 |
Genre | : |
ISBN | : 9781985028579 |
Financial Statement Restatements: Trends, Market Impacts, Regulatory Responses, and Remaining Challenges
Author | : United States Government Accountability Office |
Publisher | : Createspace Independent Publishing Platform |
Total Pages | : 28 |
Release | : 2018-04-19 |
Genre | : |
ISBN | : 9781985042001 |
Financial Statement Restatement Database
Author | : MATOZZA FELICE |
Publisher | : G Giappichelli Editore |
Total Pages | : 19 |
Release | : 2022-07-15 |
Genre | : Business & Economics |
ISBN | : 8892122363 |
This monograph is one of the few books to investigate the understudied but fascinating topic of accounting restatement in the European context. In the first chapter, substantial changes over time in treatments for correction of errors under the International Financial Reporting Standards and Italian generally accepted accounting principles are examined. Following that, a brief overview of the literature, mainly concerning the United States environment, and characteristics of and trends in accounting issues drawn from restatements announced by a sample of firms listed in European countries from 2016 to 2020 are presented. After a review of multi-country empirical research, chapter 3 presents an assessment of the frequency and severity of restatements at the country, industry and year levels. Finally, chapter 4 considers the forewarning effect of topics communicated in the key audit matters in relation to subsequently revealed account-specific misstatements by proposing a new matching procedure. Throughout the work, the author provides frequent comparisons with findings obtained by United States scholars.
Author | : MATOZZA FELICE |
Publisher | : G Giappichelli Editore |
Total Pages | : 209 |
Release | : 2022-07-15 |
Genre | : Business & Economics |
ISBN | : 8892194550 |
This monograph is one of the few books to investigate the understudied but fascinating topic of accounting restatement in the European context. In the first chapter, substantial changes over time in treatments for correction of errors under the International Financial Reporting Standards and Italian generally accepted accounting principles are examined. Following that, a brief overview of the literature, mainly concerning the United States environment, and characteristics of and trends in accounting issues drawn from restatements announced by a sample of firms listed in European countries from 2016 to 2020 are presented. After a review of multi-country empirical research, chapter 3 presents an assessment of the frequency and severity of restatements at the country, industry and year levels. Finally, chapter 4 considers the forewarning effect of topics communicated in the key audit matters in relation to subsequently revealed account-specific misstatements by proposing a new matching procedure. Throughout the work, the author provides frequent comparisons with findings obtained by United States scholars.
Author | : Martin S. Fridson |
Publisher | : John Wiley & Sons |
Total Pages | : 214 |
Release | : 2022-08-23 |
Genre | : Business & Economics |
ISBN | : 1119457211 |
The helpful workbook to help practice assessing financial statements Financial statement analysis is essential as part of any well-organized financial portfolio. As a companion piece, Financial Statement Analysis Workbook: A Practitioner's Guide allows readers the opportunity to test and hone the skills put forward in Martin Fridson and Fernando Alvarez's Financial Statement Analysis, a resource devoted to providing the analytical framework necessary to make sense of the sometimes misleading numbers put forth by companies. Scrutinizing financial statements allows one to, for example, evaluate a company’s stock price or determine merger or acquisition valuations. The Financial Statement Analysis Workbook, then, provides a pathway to become familiar with these methodologies in order to be prepared to use them in real-world scenarios. With the skills provided within, you can begin to undertake goal-oriented preparation for the practical challenges of contemporary business, and feel confident in your financial decision-making. This is aided by: Question-and-answer sections within this Workbook correspond to each chapter of Financial Statement Analysis Financial statement and computational exercises designed to require analysis and synthesis of concepts covered in the core text A full list of answers in the second half of the book that help explain pitfalls within the questions An essential tool for professional analysts, investors, and students, Financial Statement Analysis Workbook offers the perfect opportunity to help turn theory into reality.