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Keywords: regulatory coordination
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Journal Articles
Multiple Regulators and Accounting Restatements: Evidence from Canada
Available to Purchase
Journal of International Accounting Research (2019) 18 (2): 3–29.
Published: 01 June 2019
... IFRS legal origin regulatory coordination restatements Despite extensive academic literature on accounting restatements by firms listed in the U.S., little is known about restatements in other countries. Data about restatements by non-U.S. firms are scarce, and many countries do not permit...
