| 我国上市公司财务重述行为研究 |
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| 引用本文： | 马建军.我国上市公司财务重述行为研究[J].宁波广播电视大学学报,2013(2):36-38,91. |
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| 作者姓名： | 马建军 |
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| 作者单位： | 新乡职业技术学院,河南新乡453006 |
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| 摘 要： | 财务重述是指企业重新表述已公布的财务信息的披露行为。本文对财务重述行为产生原因进行了分析,并对财务重述行为在资本市场上引起的不良反应及对上市公司带来的一系列不利经济后果进行了研究,并提出了政策性建议。
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| 关 键 词： | 上市公司 财务重述 证券市场 |
On Financial Restatements of Listed Companies in China |
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| MA Jian-jun.On Financial Restatements of Listed Companies in China[J].Journal of Ningbo Radio & TV University,2013(2):36-38,91. |
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| Authors: | MA Jian-jun |
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| Institution: | MA Jian-jun (Xinxiang Vocational and Technical College, Xinxiang 453006, Renan, China) |
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| Abstract: | Financial restatements refer to the disclosure of enterprises to re-express the published financial intbrmation. Thisessay analyzes the reasons leading to the financiat rcstatcments first.and then discusses the adverse reaction of the financial restatemento to the capltal maket and a sertes of negative economic consequences to the listed companies, and fmaUy proposes a number of suggestive policies. |
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| Keywords: | listed companies financial restatements stock market |
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