Predicting Material Accounting Misstatements

We examine 2,190 Securities and Exchange Commission Accounting and Auditing Enforcement Releases (AAERs) issued between 1982 and 2005. We obtain a comprehensive sample of firms that are alleged to have misstated their financial statements. We examine the characteristics of misstating firms along fiv...

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Veröffentlicht in:	Contemporary accounting research 2011-03, Vol.28 (1), p.17-82
Hauptverfasser:	DECHOW, PATRICIA M., GE, WEILI, LARSON, CHAD R., SLOAN, RICHARD G.
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Accounting and Auditing Enforcement Releases Accounting methods Accruals F-score False information Financial accounting Financial performance Financial reporting Financial statements Leasing Predictions Regulation SEC regulations Securities and Exchange Commission Stock prices Studies U.S.A
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