中国上市公司的股权结构与财务报表更正被引量：17

The Public Company' s Share Structure and the Restatement of Financial Reports

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摘要中国上市公司正在越来越频繁的发布年度报告和年中报告的更正公告,研究股权结构等因素对上市公司财务报表更正具有很强的现实意义。本文采用Logistic回归方法检验了上市公司的股权结构、实际控制人和公司经营地等变量对上市公司发布更正公告的概率的影响,发现在控制负债比率、上市年限和流动比率的前提下,流通A股比例、是否集体控股、经营地是否位于北部沿海、东部沿海、黄河中游和长江中游地区能够显著影响上市公司发生重大会计问题的几率。 Restatement of financial reporting of public companies happens frequently in China＇s securities market. In the paper, we use Logistic regression approach to examine the impacts of corporate share structure and other related variables on the probability of restatements and find that a public company＇s share structure （e.g., the ratio of floating A shares） and its geographic location, among other factors, affect the probability of the company＇s financial reporting restatement significantly.

作者周春生马光

机构地区北京大学光华管理学院

出处《金融研究》 CSSCI 北大核心 2005年第11期82-92,共11页 Journal of Financial Research

基金国家自然科学基金(国家杰出青年基金基金号:70325001/G0206)国家自然科学基金重点项目(基金号:70432002)资助。

关键词上市公司股权结构地区因素财务报表更 LOGISTIC回归 public company, share structure, geographic factor, restatements of financial reports, logistic regression.

分类号 F275 [经济管理—企业管理]

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