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Author : MAFROLLA ELISABETTA
Release : 2021-03-02
Genre : Business & Economics
Kind : eBook
Book Rating : 247/5 ( reviews)
Book Synopsis Accounting restatement: a European perspective by : MAFROLLA ELISABETTA
Download or read book Accounting restatement: a European perspective written by MAFROLLA ELISABETTA. This book was released on 2021-03-02. Available in PDF, EPUB and Kindle. Book excerpt:
Author : MAFROLLA ELISABETTA
Release : 2021-03-02
Genre : Business & Economics
Kind : eBook
Book Rating : 603/5 ( reviews)
Book Synopsis Accounting restatement: a European perspective - e-Book by : MAFROLLA ELISABETTA
Download or read book Accounting restatement: a European perspective - e-Book written by MAFROLLA ELISABETTA. This book was released on 2021-03-02. Available in PDF, EPUB and Kindle. Book excerpt: This book is motivated by the long-lasting, although still recent, discussion on how to ensure that accounting numbers, while supported by auditors’ favourable opinions, are definitely reliable and eliminate any suspicion that accounting reports could be affected by opportunism, which is documented by the discovery of frequent accounting mistakes. The book analyses and discusses restatements from both the theoretical and the practical perspective, considering the complex environment in which they may occur and focusing particularly on accounting restatements that have affected European corporations for over a decade since the mandatory adoption of the International Financial Reporting Standards.
Author : MATOZZA FELICE
Release : 2022-07-15
Genre : Business & Economics
Kind : eBook
Book Rating : 550/5 ( reviews)
Book Synopsis Accounting Restatements and Key Audit Matters disclosure - e-Book by : MATOZZA FELICE
Download or read book Accounting Restatements and Key Audit Matters disclosure - e-Book written by MATOZZA FELICE. This book was released on 2022-07-15. Available in PDF, EPUB and Kindle. Book excerpt: 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
Release : 2022-07-15
Genre : Business & Economics
Kind : eBook
Book Rating : 363/5 ( reviews)
Book Synopsis Accounting Restatements and Key Audit Matters disclosure by : MATOZZA FELICE
Download or read book Accounting Restatements and Key Audit Matters disclosure written by MATOZZA FELICE. This book was released on 2022-07-15. Available in PDF, EPUB and Kindle. Book excerpt: 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 : Louise Gullifer
Release : 2014-10-23
Genre : Law
Kind : eBook
Book Rating : 192/5 ( reviews)
Book Synopsis English and European Perspectives on Contract and Commercial Law by : Louise Gullifer
Download or read book English and European Perspectives on Contract and Commercial Law written by Louise Gullifer. This book was released on 2014-10-23. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of this book is to honour the influential and wide-ranging work of Professor Hugh Beale. It contains essays by twenty-five very distinguished authors, each of whom has worked with Professor Beale as a co-author, as a teaching colleague, during his time as Law Commissioner of England and Wales, or as part of the study groups working in Europe on contract and commercial law. The essays reflect different aspects of Professor Beale's interests. Some concentrate on English contract law, either from a historical or a current perspective, while others are focused on aspects of European contract law. There are four essays looking at current issues relating to security and financing, and, as befits a former Law Commissioner, three essays on law reform. The essays in the final section discuss trends in transnational and European commercial law. This book brings together the reflections of eminent writers from all over Europe on important issues facing contract and commercial law and will be of interest to all scholars and practitioners working in these areas.
