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- W2892434150 abstract "This paper investigates the relationship between changes in accounting estimates and subsequent restatements. Theory suggests that depending on the underlying reason for an estimate change, this relationship can be either negative (for changes in estimates made in response to new developments or management having obtaining new information) or positive (for changes in accounting estimates made with an objective of managing earnings or changes that are not reliably estimated and are poorly audited). We hypothesize and find a positive relationship between changes in estimates and restatements. There is also support for the prediction that the presence of a change in accounting estimate(s) is associated with an increased likelihood of subsequent restatement to correct intentional misstatement. The findings of the study are of interest to accounting academics, regulators, and audit practitioners." @default.
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- W2892434150 date "2017-01-01" @default.
- W2892434150 modified "2023-10-14" @default.
- W2892434150 title "The Association between Changes in Accounting Estimates and Accounting Restatements" @default.
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- W2892434150 doi "https://doi.org/10.2139/ssrn.3170603" @default.
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