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中概股在美信息披露:信任危机与声誉修复 被引量:3

The Information Disclosure of the Chinese Companies Listed in the U.S.:Trust Crisis and Reputation Restoration
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摘要 自2010年以来,80多家在美上市的中概股遭遇SEC停牌或退市的处罚,陷入信任危机。本文从信息披露视角剖析信任危机的根源,利用2007~2012年在美上市的中概股年报,从信息披露的可靠性、相关性、及时性等角度进行分析,结合典型事实案例,揭示中概股信息披露问题,并提出中概股声誉修复的措施:提高财务信息透明度,提升会计信息质量;增加自愿性非财务信息披露,尤其突出披露声誉修复措施;信息披露的途径多样化;采用网络技术提高信息披露的及时性和可视性;完善内部控制制度建设,提高内部控制自我评价报告披露质量;选择适当的审计师,保持审计师的正常轮换。 This paper examines the trust crisis of the Chinese firms listed in the U.S. by analyzing such accounting quality characteristics as reliability,relevance,and timeliness from the perspective of information disclosure. We propose that the Chinese firms listed in the U.S. take such reputation restoration actions as improving the timeliness and transparency of their accounting systems,improving the disclosure quality of their internal controls with advanced internet technology,avoiding the financial restatement occurrence,increasing the disclosure of non-financial information,using different kinds of disclosure methods,and choosing the appropriate CPA firms that are rotated on regular basis.
出处 《当代会计评论》 CSSCI 2017年第1期65-77,共13页 Contemporary Accounting Review
基金 国家自然科学基金青年项目“我国资本市场交叉持股行为研究:动因、路径与效应”(71102040)
关键词 中概股 信任危机 信息披露 声誉修复 Chinese firms listed in the U S trust crisis information disclosure reputation restoration
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