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上市公司财务报告重述问题探析 被引量:3

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摘要 本文从财务报告重述含义、表现形式入手,分析了财务报告重述的种种影响,最后结合我国实际情况,提出了抑制我国上市公司恶意财务重述的措施。
作者 霍中超
出处 《北方经济》 2011年第16期45-46,共2页 Northern Economy
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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
  • 4Anderson, K.L., and T.L. Yohn, 2002, The effect of 10-K restatements on firm value, information asymmetries, and investors' reliance on earnings, Working Paper, Georgetown University.
  • 5General Accounting Office (GAO), 2006, Financial restatements: update of public company trends, market impacts, and regulatory enforcement activities, Washington D.C., GAO-06-678.
  • 6General Accounting Office (GAO), 2002, Financial statement restatements: trends, market impacts, regulatory responses, and remaining challenges, Washington D.C., GAO-03 138.
  • 7Hirschey, M, Z.V. Palmrose, and S. Scholz, 2005, Long-term market underreaction to accounting restatements, Working Paper, University of Kansas.
  • 8Owers, J.E., C.M. Lin, and R. C. Rogers., 2002, The informational content and valuation ramifications of earnings restatements, International Business and Econon,ics Research Journal 1, 71-84.
  • 9Pahnrose, Z.V., V.J. Richardson, and S. Scholz, 2004,Determinants of market reactions to restatement announcements, Journal of Accounting and Economics 37, 59-89.
  • 10Scholz, S., 20{)8, The changing nature and consequences of public company financial restatements: 1997-2006, U.S. Treasury.

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