Financial Restatements 2013 - A 13 Year Comparison - Audit Analytics Trend Reports

Financial Restatements 2013 - A 13 Year Comparison

Financial Restatements 2013 - A 13 Year Comparison - Audit Analytics Trend Reports
Financial Restatements 2013 - A 13 Year Comparison
Published May 13, 2014
Published May 13, 2014
Price US$ 195.00  |  Buy this Report Now

About This Report

  
Abstract:

The annual Audit Analytics report on financial restatement trends includes data from the full year 2013 and provides a detailed analysis and comparison of trends in financial restatements over a thirteen-year period. Highlights from the research include; In the last four years, the quantity of restatements has leveled off and severity has remained low. However restatements by accelerated filers have continued to increase for the third straight year. During 2013, the average income adjustment per restatement by publicly traded companies was about 3.2 million dollars, the lowest in the last seven years During 2013, about 52.8% of restatements disclosed by publicly traded companies had no impact on earnings, the highest percentage during the last seven years reviewed. The average number of days restated (the restatement period) was 548 days during 2013, the sixth year in a row with a period near 500 days.

  
Source:
Author:

Audit Analytics

Document ID
5132014
Format:
PDF Adobe Acrobat
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Cite this Report

  
MLA:
Audit Analytics Trend Reports. "Financial Restatements 2013 - A 13 Year Comparison" May 13, 2014. Alacra Store. Dec 08, 2016. <http://www.alacrastore.com/storecontent/Audit-Analytics-Trend-Reports/Financial-Restatements-2013-A-13-Year-Comparison-2033-35>
  
APA:
Audit Analytics Trend Reports. (2014). Financial Restatements 2013 - A 13 Year Comparison May 13, 2014. New York, NY: Alacra Store. Retrieved Dec 08, 2016 from <http://www.alacrastore.com/storecontent/Audit-Analytics-Trend-Reports/Financial-Restatements-2013-A-13-Year-Comparison-2033-35>
  
US$ 195.00
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