The relationship between financial restatement and conservatism
碩士 === 國立政治大學 === 會計研究所 === 97 === This study examines the effect of financial restatements on conservatism. I collect restatement samples from listed companies in Taiwan between 1998 and 2007 and use T-test to validate the hypothesis. The empirical results find that conservatism is significantly lo...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2009
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| Online Access: | http://ndltd.ncl.edu.tw/handle/64817924231147681175 |
| Summary: | 碩士 === 國立政治大學 === 會計研究所 === 97 === This study examines the effect of financial restatements on conservatism. I collect restatement samples from listed companies in Taiwan between 1998 and 2007 and use T-test to validate the hypothesis. The empirical results find that conservatism is significantly lower before the restatement. In addition, this study suggest that the higher managerial ownership and CEO change, the lower conservatism before the restatement.
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