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Why are most restatements negative? Behavioral Accounting at work | Why are most restatements negative? Behavioral Accounting at work - Audit AnalyticsAudit ...
https://blog.auditanalytics.com/why-are-most-restatements-negative/
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financial restatements
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Financial Restatements: A 20-Year Review, we found that 68% of restatements resulted in a negative income impact during 2022
