财务重述

我国的财务重述现状也并不乐观。

The financial restatement phenomenon in our country is not optimistic .

公司治理与财务重述：来自上市公司的证据

Corporate Governance and Financial Restatement : Evidence from China

非审计服务与财务重述&来自上市公司的证据

Non-audit Services and Financial Restatements & Evidence from Chinese Listed Companies

当公司发生财务重述时，高管变更的敏感性会降低。

In this situation , executives change sensitivity decreases after financial restatements .

财务重述与会计师事务所风险管理战略

Financial Restatements and Audit Firms ' Risk Management Strategy

其次，介绍了我国财务重述信息披露制度。

Secondly , the introduction of the restatement of financial information disclosure system .

事务所任期、行业专门化与财务重述

Audit Firm Tenure , Industry Specialization and Financial Restatement

因此，我们可以通过提高审计质量来抑制财务重述的发生。

Therefore , we can restrain the financial restatement through improving audit quality .

财务重述公告具有行业信号传递效应。

The financial restatements have industry transfer effects .

运用此理论也拓宽了研究财务重述问题的思路。

Using this theory can broaden the research ideas for the financial restatement . 2 .

根据信息不对称理论，财务重述会引起市场进行逆向选择。

According to the information asymmetry theory , financial restatement can cause market adverse selection .

本文从财务重述的角度出发来研究其与审计风险的关系。

This passage studies its relationship with audit risk from the perspective of financial restatements .

说明财务重述后的高管变更措施对投资者的信心起到了正面的影响。

Executives change measures play a positive impact on investor confidence after the financial restatement .

研究结论表明，良好的公司治理有助于减少低质量的会计信息披露，降低财务重述行为的发生概率。

The results indicate that better corporate governance will lower the probability of financial restatements .

自20世纪90年代中期以来，学术界和监管机构逐渐关注财务重述问题。

Since the mid 1990 s , financial restatements problem gradually be concerned regulators and academia .

结果发现，股权集中度越高，发生财务重述的概率越低；

The finding suggests that firms with higher ownership concentration have a smaller probability to restate ;

近年财务重述现象日趋频繁，越演越烈。

In recent years , the phenomenon is more and more frequent financial restated getting worse .

股权激励与财务重述&基于中国A股市场上市公司的经验证据

Stock Incentives and Financial Restatement : Empirical Evidence from the Listed Firms in Chinese A Share Market

财务重述究其原因，是由于在现代公司制企业中，所有权和经营权相分离。

The basic reason of financial restatement is separation of management and ownership in the modern corporations .

而工作章程设立情况对财务重述现象的发生没有实质性影响。

However , the establishment of rules of the audit committee has no substantial influence on it .

研究主要结论如下：其一，股权激励与财务重述的相关关系。

The major study conclusions are as follows : Firstly , the relationship of equity incentive and financial restatements .

研究结果表明：1、财务重述后公司更容易发生高管变更。

The results are as follows : 1 . Companies are more likely to change executives after financial restatements .

最后，结合财务重述现状以及实证研究结论，有针对性地提出相关建议。

Finally , combined with financial status and empirical research restatement of the conclusion , thereafter puts forward relevant suggestions .

在发生财务重述的公司中，国有控股公司中高管变更的概率低于非国有控股公司。

Among the financial restatement companies , the state-owned holding companies have low possibilities of changing executives than non-state-owned holding companies .

可以说，上市公司日趋频繁的财务重述行为已对资本市场的健康运行构成了严峻挑战。

It can be said that the frequent financial restatements of listed companies constitute a serious challenge to the capital market .

笔者从会计差错更正准则的变化出发，基于盈余管理角度对财务重述进行了分析。

From the accounting errors on the correct standards change , based on earnings management of financial restated Angle is analyzed .

财务重述是上市公司在已经公布了年报后，又发布更正或补充公告对之前的报表进行修正。

Financial restatement means that a company correct or release supplementary announcement of its previous annual reports after it has been published .

我国上市公司还存在利用消息组合来选择时间点披露财务重述报告。

Furthermore , the companies select the time to publish the restatements according to the news combination of restatements and annual reports .

最后，文章首次阐述了我国上市公司财务重述的具体评价要点，丰富了内部控制评价理论。

Finally , the article expounds the first listed company financial restated detailed evaluation points , enrich the internal control evaluation theory .

一方面，财务重述会影响投资者对公司的信心，从而引起股价的下跌，降低公司的市场价值，损害股东权益。

On the one hand , financial restatement will make stock prices fall down , and take loss to shareholders ' benefit .