摘要
上市公司财务重述现象有越演越烈之势,引起人们广泛关注。本文尝试从公司治理的角度出发,具体分析上市公司股权集中度、机构投资者规模、董事会独立性等因素对上市公司财务重述现象的影响,最后总结论述了这些研究成果对于我国上市公司的借鉴。
The financial restatements of listed companies have become more and more fierce and have drawn people's attention. This paper attempts to analyze the impact of listed companies' ownership concentration, the size of institutional investors and the independence of the board of directors on the financial restatements of listed companies from the perspective of corporate governance. Finally,the author summarizes the research results of these listed companies for reference in our country.
出处
《江苏商论》
2018年第1期86-88,共3页
Jiangsu Commercial Forum
关键词
财务重述
公司治理
股权结构
financial restatement
corporate governance
ownership structure
