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Accounting Restatements and Institutional Ownership: The Case of U.K ( Proposal) - Dissertation Example

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Accounting Restatements and Institutional Ownership: The Case of U.K ( Proposal)

the past years. The numbers of companies filing restatements with SEC (Securities and Exchange Commission) reached 25000 during the year 2005 and the initial nine months of the year 2006 which was evidently a record increase in the accounting history (Turner & Weirich, 2006). Empirical evidences based on the aspect revealed that the instances of accounting restatements increased almost eighteen-fold since 1997 (when the figure was 90) to 2006 (when the figure was 1,577). Researchers further stated that the frequencies of accounting restatements were recorded to accelerate from 2001 and gained historic heights in 2006 (Scholz, 2006). Subsequently, the question arises that what constitutes the instances of accounting restatements. It is the major faults recognised in the earlier presented financial statements by a firm which leads to the rectification and restatement of those financial statements (Plumlee & Yohn, 2010). ...
n this context that the increasing occurrences of accounting restatements are witnessed to influence the investors’ interests (Plumlee & Yohn, 2008). Moreover, the market reactions regarding the frequencies of accounting restatements have also been witnessed as negative. The reaction tends to be strongly negative when the managers of the firm intend to sell the equity or company stock to the external investors before the restatements. On the contrary, the reaction tends to be less pessimistic when the managers intend to make investments in the company through personal purchases of corporate purchases (Badertscher & Et. Al., 2009). Researches have also depicted that frequency of accounting restatements not only hamper the monetary well-being of a company, but also affect the corporate governance practised within the firm which are again influenced by the strong inclusion of institutional investors (Baber & Et. Al., 2009). The current study will thereby be focussed on the correlation existing between corporate governance with due consideration to the influence of institutional investors and the reluctance or non-reluctance of restating financial statement by the public firms listed in the UK stock exchange. 3.0 Research Question Do institutional investors create an impact on the managers’ interest of the public companies listed in the UK stock exchange in making restatements of prior period financial disclosures? 4.0 Aim and Objective of the Study The prime objective of the paper is to recognise the impact created by institutional investors on the interest of the managers of public concerns listed in the UK stock exchange to restate the prior period financial statements. Studies have revealed a significant linkage between institutional investors and the probability ...Show more
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The numbers of companies filing restatements with SEC reached 25000 during the year 2005 and the initial nine months of the year 2006 which was evidently a record increase in the accounting history (Turner & Weirich, 2006)…
Accounting Restatements and Institutional Ownership: The Case of U.K (Dissertation Proposal)
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Accounting Restatements and Institutional Ownership: The Case of the UK
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