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财务重述经济后果研究述评 被引量:14

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摘要 国外的相关研究表明,财务重述会影响公司内部和市场的资源配置,对上市公司和资本市场造成严重的经济后果。本文着重从财务重述的市场反应、财务重述对公司内部资源配置以及行业资源配置的影响三个方面评述国外前沿研究,以期为我国上市公司、监管部门以及学者提供借鉴和启示。
出处 《外国经济与管理》 CSSCI 北大核心 2010年第6期59-64,共6页 Foreign Economics & Management
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