Investors for optimal allocating extra capital need to earn information from different sources. Financial statements are one of the most reliable sources that Investors can use it. Therefore, form and content of financial statements effect on make economic decisions. Furthermore, restating of financial statements influence on quality of financial information and the firm value. This study examines the relationship between restated financial statements and firm value. To test the hypothesis, 90 Firms listed on Tehran Stock Exchange during the Period 2004 to 2013 were studied. Multivariate regression analysis was used to test the hypothesis. According to the hypothesis, evidence of the relationship between the restatement of financial statements and intension restatement and firm value not observed.
Nazemi Ardakani, M., Arefmanesh, Z., & Jafari Bavariani, Z. (2016). Investigating the Impaet of Intensity of the restated profit on Firm Value. Applied Research in Financial Reporting, 5(1), 73-92.
MLA
Mahdi Nazemi Ardakani; Zohreh Arefmanesh; Zahra Jafari Bavariani. "Investigating the Impaet of Intensity of the restated profit on Firm Value". Applied Research in Financial Reporting, 5, 1, 2016, 73-92.
HARVARD
Nazemi Ardakani, M., Arefmanesh, Z., Jafari Bavariani, Z. (2016). 'Investigating the Impaet of Intensity of the restated profit on Firm Value', Applied Research in Financial Reporting, 5(1), pp. 73-92.
VANCOUVER
Nazemi Ardakani, M., Arefmanesh, Z., Jafari Bavariani, Z. Investigating the Impaet of Intensity of the restated profit on Firm Value. Applied Research in Financial Reporting, 2016; 5(1): 73-92.
