摘要
近年来,财务重述在国内外呈现"蔓延"局势,国外研究表明,财务重述影响上市公司及市场的资源配置。文章选择2007年中国上市公司年报财务重述进行实证研究,发现中国上市公司年报重述不仅使重述公司本身遭受价值损失,也给所处行业带来负面效应。
In recent years,repeat of the annual report becomes popular domestic and abroad.The research indicates that the repeat of finance annual report affects the companies and their market resources allocation.This paper chooses examples of Chinese listed companies from 2007,the result shows that there is negative effect of repeat of finance annual report in Chinese listed companies.
出处
《改革与战略》
北大核心
2011年第5期139-140,157,共3页
Reformation & Strategy
关键词
年报重述
市场反应
行业效应
repeat of the annual report
market response
industrial effect
