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我国上市公司财务重述的动因及对策研究 被引量:1

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摘要 财务报告重新表述,表明前财务报告的低质量和不可信,会造成严重的经济后果。本文结合我国上市公司财务重述问题的现状,对财务重述现象频发的动因进行分析,并提出相关政策建议。
出处 《中国经贸》 2010年第18期174-174,共1页 China Global Business
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  • 1周春生,马光.中国上市公司的股权结构与财务报表更正[J].金融研究,2005(11):82-92. 被引量:17
  • 2陈凌云,李弢.中国证券市场年报补丁公司特征研究[J].证券市场导报,2006(2):35-42. 被引量:29
  • 3雷敏,吴文锋,吴冲锋,芮萌.上市公司财务报告补充更正问题研究[J].上海管理科学,2006,28(4):38-43. 被引量:24
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