tailieunhanh - Cash flow restatements: Stock market reaction to overstated versus understated restatements

The Securities and Exchange Commission has become increasingly concerned with the rising number of restatements to statements of cash flows (SCFs). Regulators and practitioners are generally more focused on the overstatement of operating cash flows, while the understatement of operating cash flows is often overlooked but may have the same (or more) negative economic consequences. | Cash flow restatements: Stock market reaction to overstated versus understated restatements

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