国外财务重述研究述评及启示

近年来,财务报告质量问题受到国内外学者和监管机构的高度关注。作为一种事后更正或补充行为,财务重述导致资本市场对先前披露的财务报告质量产生怀疑。在我国资本市场的特殊制度背景下,对国外财务重述的类型、动机、影响因素和经济后果所进行的系统梳理可以为今后研究财务重述问题提供有益的启示。

An Inspiration from Foreign Financial Restatement Studies and Its Comments

In recent years,quality of financial report has attracted an intensive attention from domestic and foreign scholars and regulatory agencies.Financial restatement,as a post adjustment or complementary behavior for the financial report,causes people to question previous financial report in terms of capital market.A survey of the situation of foreign financial restatement studies,and a comment on the classification of financial restatement,motivation,contributory factors and economic consequences will give an ...