Keywords: Restatements of financial statements
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Journal Articles
Journal of Financial Reporting and Accounting (2017) 15 (1): 39–58.
Published: 10 April 2017
... the Securities and Exchange Commission (SEC; 2014) has asked for further review. Design/methodology/approach This study uses restatements of financial statements made by a sample of foreign firms listed on US stock exchanges using International Financial Reporting Standards (IFRS) in comparison to a control...

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