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Showing 1 to 1 of 1 for “"out-of-period adjustments"”.
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Are Out-Of-Period Adjustments a Type of Stealth Restatement? An Examination of Non-Audit Services, Clawback Provisions, and Out-Of-Period Adjustments
<p>Over the last decade, out-of-period adjustments (OOPAs) have risen in popularity in direct contrast to the simultaneous decreasing trend in restatements. This could indicate an improvement in financial reporting quality or could indicate the use of a type of stealth restatement for opportunistic …