Tujuan dari penelitian ini yaitu untuk mengetahui pengaruh keadilan, diskriminasi, sistem
perpajakan, sanksi, dan reward terhadap etika penggelapan pajak. Penelitian ini …

In this paper, we investigate the effect of financial restatements on the debt market.
Specifically, we focus on the secondary loan market, which has become one of the largest …

A financial report restatement reflects errors in the previous financial statement, and thus it
increases investors' doubt about the credibility of the financial statement. The primary …

Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh restatement
laporan keuangan terhadap abnormal return. Metode yang digunakan dalam penelitian ini …

We investigate the US stock market's reactions to companies' restatements before and after
SOX during a period from 1997 to 2005. This paper is motivated by the inconsistency …

Regulators have expressed concern that the growing number and size of financial
restatements, especially since the passage of the Sarbanes-Oxley Act of 2002 (SOX) …

The current study aims to assess the impact of the shareholders' participation in annual
meetingson earnings management and financial restatement. Research hypotheses were …

Abstract Aus der Perspektive der Standard Setter und der Aufsichtsbehörden ist ein breites
Verständnis über die Konsequenzen von Restatements notwendig, da die …

Este trabalho tem como objetivo analisar os impactos das republicações nos índices ROA,
ROE e Endividamento Total nas empresas brasileiras no período de 2000 a 2013. As …

Understanding the factors affecting executive turnover is particularly important, because it
sheds light on to what extent such turnovers serves as an effective corporate monitoring and …