Restatement of financial information: a first approach through the literature

Restatement is the process of revising a company’s annual accounts to correct errors discovered after financial statements’ formulation. This process often involves a significant breach of management creditability. This study proposes a literature review using the PRISMA 2020 methodology and the VOS...

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Bibliographic Details
Published inMaskana Vol. 15; no. 1; pp. 105 - 119
Main Authors Tejada Ximénez de Olaso, M. Carmen, Navallas Labat, Begoña, Camacho Miñano, Maria del Mar
Format Journal Article
LanguageEnglish
Published 28.06.2024
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