FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W3095945356> ?p ?o ?g. }

• W3095945356 abstract "We provide evidence on two qualitative characteristics of financial reporting errors deemed immaterial by management (immaterial errors) and benchmark these characteristics against those of material errors corrected by restatements. With regard to relevance for equity valuation, our results suggest that investors find immaterial errors relevant, in particular those that are more severe, with valuation effects smaller than those associated with restatements disclosed in form 8-K. With regard to predictive ability for reporting quality, we find immaterial errors are informative about financial reporting reliability because they indicate increased propensities for three outcomes known to be associated with negative economic consequences: future material errors, immaterial errors and material weakness assessments. The predictive ability of immaterial errors for reporting quality is not qualitatively different from that of material errors. Viewed in the context of previous research on material errors, our results support the view that immaterial errors are informative about reporting quality; this qualitative characteristic is not part of the authoritative guidance management applies in assessing materiality of financial reporting errors. Our analysis informs debates about materiality assessments from an investor perspective." @default.
• W3095945356 created "2020-11-09" @default.
• W3095945356 creator A5014650320 @default.
• W3095945356 creator A5016163878 @default.
• W3095945356 creator A5049531986 @default.
• W3095945356 date "2021-06-15" @default.
• W3095945356 modified "2023-09-23" @default.
• W3095945356 title "Immaterial Error Corrections and Financial Reporting Reliability" @default.
• W3095945356 cites W1510736945 @default.
• W3095945356 cites W1865517305 @default.
• W3095945356 cites W1996755297 @default.
• W3095945356 cites W2006680549 @default.
• W3095945356 cites W2008684774 @default.
• W3095945356 cites W2014520739 @default.
• W3095945356 cites W2021630490 @default.
• W3095945356 cites W2022182462 @default.
• W3095945356 cites W2044133943 @default.
• W3095945356 cites W2053033048 @default.
• W3095945356 cites W2065706705 @default.
• W3095945356 cites W2080528992 @default.
• W3095945356 cites W2093432544 @default.
• W3095945356 cites W2093651092 @default.
• W3095945356 cites W2104464043 @default.
• W3095945356 cites W2109263270 @default.
• W3095945356 cites W2123627576 @default.
• W3095945356 cites W2139256012 @default.
• W3095945356 cites W2141210358 @default.
• W3095945356 cites W2143433680 @default.
• W3095945356 cites W2311892001 @default.
• W3095945356 cites W3123081286 @default.
• W3095945356 cites W3123103365 @default.
• W3095945356 cites W3123772920 @default.
• W3095945356 cites W3123804854 @default.
• W3095945356 cites W3124144162 @default.
• W3095945356 cites W3125160651 @default.
• W3095945356 cites W3125537453 @default.
• W3095945356 cites W3125775675 @default.
• W3095945356 cites W2093305080 @default.
• W3095945356 hasPublicationYear "2021" @default.
• W3095945356 type Work @default.
• W3095945356 sameAs 3095945356 @default.
• W3095945356 citedByCount "0" @default.
• W3095945356 crossrefType "journal-article" @default.
• W3095945356 hasAuthorship W3095945356A5014650320 @default.
• W3095945356 hasAuthorship W3095945356A5016163878 @default.
• W3095945356 hasAuthorship W3095945356A5049531986 @default.
• W3095945356 hasConcept C107038049 @default.
• W3095945356 hasConcept C111472728 @default.
• W3095945356 hasConcept C121332964 @default.
• W3095945356 hasConcept C121955636 @default.
• W3095945356 hasConcept C123307717 @default.
• W3095945356 hasConcept C138885662 @default.
• W3095945356 hasConcept C144133560 @default.
• W3095945356 hasConcept C162118730 @default.
• W3095945356 hasConcept C163258240 @default.
• W3095945356 hasConcept C17744445 @default.
• W3095945356 hasConcept C186027771 @default.
• W3095945356 hasConcept C199539241 @default.
• W3095945356 hasConcept C199728807 @default.
• W3095945356 hasConcept C2779530757 @default.
• W3095945356 hasConcept C43214815 @default.
• W3095945356 hasConcept C62520636 @default.
• W3095945356 hasConceptScore W3095945356C107038049 @default.
• W3095945356 hasConceptScore W3095945356C111472728 @default.
• W3095945356 hasConceptScore W3095945356C121332964 @default.
• W3095945356 hasConceptScore W3095945356C121955636 @default.
• W3095945356 hasConceptScore W3095945356C123307717 @default.
• W3095945356 hasConceptScore W3095945356C138885662 @default.
• W3095945356 hasConceptScore W3095945356C144133560 @default.
• W3095945356 hasConceptScore W3095945356C162118730 @default.
• W3095945356 hasConceptScore W3095945356C163258240 @default.
• W3095945356 hasConceptScore W3095945356C17744445 @default.
• W3095945356 hasConceptScore W3095945356C186027771 @default.
• W3095945356 hasConceptScore W3095945356C199539241 @default.
• W3095945356 hasConceptScore W3095945356C199728807 @default.
• W3095945356 hasConceptScore W3095945356C2779530757 @default.
• W3095945356 hasConceptScore W3095945356C43214815 @default.
• W3095945356 hasConceptScore W3095945356C62520636 @default.
• W3095945356 hasOpenAccess W3095945356 @default.
• W3095945356 hasRelatedWork W1565246436 @default.
• W3095945356 hasRelatedWork W2008398739 @default.
• W3095945356 hasRelatedWork W2023709878 @default.
• W3095945356 hasRelatedWork W2028006214 @default.
• W3095945356 hasRelatedWork W2074980467 @default.
• W3095945356 hasRelatedWork W2118323763 @default.
• W3095945356 hasRelatedWork W2119865982 @default.
• W3095945356 hasRelatedWork W2187153599 @default.
• W3095945356 hasRelatedWork W2273129766 @default.
• W3095945356 hasRelatedWork W2416503459 @default.
• W3095945356 hasRelatedWork W2510577588 @default.
• W3095945356 hasRelatedWork W2582944495 @default.
• W3095945356 hasRelatedWork W2742703159 @default.
• W3095945356 hasRelatedWork W2918958673 @default.
• W3095945356 hasRelatedWork W2965890902 @default.
• W3095945356 hasRelatedWork W3121143499 @default.
• W3095945356 hasRelatedWork W3123081286 @default.
• W3095945356 hasRelatedWork W3182669865 @default.
• W3095945356 hasRelatedWork W90518543 @default.
• W3095945356 hasRelatedWork W2152437739 @default.
• W3095945356 isParatext "false" @default.

• next