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Callen et al., 2008 - Google Patents

Revenue manipulation and restatements by loss firms

Callen et al., 2008

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Document ID
6585149148330799061
Author
Callen J
Robb S
Segal D
Publication year
Publication venue
Auditing: A Journal of Practice & Theory

External Links

Snippet

This paper investigates the relation between the extent of a firm's past and expected future losses or negative cash flows and the ex ante probability that it will manipulate revenues. When a firm has a string of losses or negative cash flows, traditional valuation models do not …
Continue reading at papers.ssrn.com (PDF) (other versions)

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