我国西北上市公司财务重述现状研究

Research on the Status of Financial Restatements of Listed Firms in Northwestern China

以西北五省(陕西、甘肃、宁夏、青海、新疆)A股上市公司2007—2013七年间发生财务重述行为的上市公司为样本,系统研究了我国西北地区上市公司的财务重述现状。研究发现,我国西北五省上市公司的财务重述现状不容乐观,与发达地区北京上市公司相比,发生财务重述行为的上市公司数量更多,比重更大,频度更强,且行业分布极不均匀,在重述时进行重大前期会计差错更正、涉及重要财务指标的情况明显较多。最后,从外部监管机构、媒体监督、公司治理、投资者、会计师事务所等多个角度提出了提升西北上市公司信息披露质量的建议。

This paper selects listed firms in the northwestern China which occurring financial restatements in A market from January 1 of 2007 to May 31 of 2013 as samples. The northwestern China is economically underdeveloped area and includes five provinces： Shaanxi, Gansu, Ningxia, Qinghai and Xinjiang. The paper systematically studies the financial restatements status of the listed northwestern firms. The results indicate that the financial restatements situation of the listed northwestern firms is not optimistic. Compared with the listed firms which occurred financial restating in Beijing, the northwestern listed firms occupy a greater proportion. The restating times are significantly more and involve more ca- ses of correcting important accounting errors. Finally, the paper gives some suggestions to northwestern listed firms for imDrovin~ the quality of accounting information disclosure.