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我国上市公司财务报告重述的市场效应分析 被引量:4

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摘要 财务报告重述从广义上来讲,是指企业做出的关于企业本年度或以前年度已披露财务报告的修正或公告说明,既包含对财务数据的修正,又包含对财务报告中非财务信息的修正。狭义上的财务报告重述是指当已披露财务报告存在重大差错,或者因会计政策、会计估计发生变更,需要对以前年度财务报告进行追溯调整时,对以前期间财务报告中所含数据的更正。
作者 王萍 尚应霞
出处 《中国乡镇企业会计》 2011年第1期90-92,共3页
基金 "2010年辽宁省教育厅科学研究项目资助(项目编号:W2010194)"
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  • 1Ashbaugh-Skaife H;Collins D W;Kinney Jr W R.The effect of SOX internal control deficiencies on firm risk and cost of equity,2009.
  • 2John R. Graham,Campbell R. Harvey,Shiva Rajgopal.The economic implications of corporate financial reporting[J]. Journal of Accounting and Economics . 2005 (1)
  • 3John R Graham,Campbell R Harvey.The theory and practice of corporate finance: evidence from the field[J]. Journal of Financial Economics . 2001 (2)
  • 4Sudheer Chava,Amiyatosh Purnanandam.CEOs versus CFOs: Incentives and corporate policies[J]. Journal of Financial Economics . 2010 (2)
  • 5ZOE‐VONNAPALMROSE,SUSANSCHOLZ.The Circumstances and Legal Consequences of Non‐GAAP Reporting: Evidence from Restatements*[J].Contemporary Accounting Research.2010(1)
  • 6Hoitash R,Hoitash U,Bedard J C.Internal con-trol quality and audit pricng under the sarbanes-oxley act[].Auditing:A Journal of Practice and Theory.2008
  • 7Brad A Badertscher,Notre Dame,S.Paul Hribar,Nicole Thorne Jenkins.Informed Trading and the Market Reaction to Accounting Restatements[].The Accounting Review.2011
  • 8Jeong-Bon Kim,Yinghua Li,Liandong Zhang.CFOs versus CEOs: Equity incentives and crashes[J].Journal of Financial Economics.2011(3)
  • 9John (Xuefeng) Jiang,Kathy R. Petroni,Isabel Yanyan Wang.CFOs and CEOs: Who have the most influence on earnings management?[J].Journal of Financial Economics.2010(3)
  • 10Chan Li,Lili Sun,Michael Ettredge.Financial executive qualifications, financial executive turnover, and adverse SOX 404 opinions[J].Journal of Accounting and Economics.2010(1)

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