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Investigating the Relationship Between Restatements of Financial Statements and Growth in MAPNA Group

This research examines the relationship between refinancing and company growth. In other words, the purpose of this study is to investigate the relationship between refinancing financial statements and the growth rate of companies that are members of the MAPNA group. It is expected that there will be a significant relationship between the presentation of financial statements and the growth rates of companies. To do this research, information was collected from 17 member companies of the MAPNA group during the period 2012 to 2017. After data extraction from financial statements of companies, information is processed using Eviews software and the research hypothesis test has been performed from the multivariate regression model in the form of combined data. The results of the research show that there is a significant relationship between the renewing of the presentation and the growth rate.