| 财务重述:国外研究述评与展望 |
| |
| 引用本文： | 何威风. 财务重述:国外研究述评与展望[J]. 审计研究, 2010, 0(2) |
| |
| 作者姓名： | 何威风 |
| |
| 作者单位： | 中南财经政法大学会计学院; |
| |
| 摘 要： | 财务重述是上市公司修正前期财务报告以反映这些报告中的差错被更正的过程。本文系统地对国外公司财务重述的原因、财务重述公司的特征以及财务重述的经济后果等方面研究进行了综述。最后,对财务重述的未来研究方向进行了展望。
|
| 关 键 词： | 财务重述 经济后果 公司特征 公司治理 |
Financial Restatement:Review and Prospect of Overseas Research |
| |
| He Weifeng. Financial Restatement:Review and Prospect of Overseas Research[J]. Audit Research, 2010, 0(2) |
| |
| Authors: | He Weifeng |
| |
| Abstract: | To listed companies,financial restatement is to amend financial reports to reflect the errors in these reports and reflect the process of being corrected. This article systematically reviews the reasons for the company's financial restatement,the financial restatement of the company's features,as well as the economic consequences of the financial restatement,etc. Finally,the financial restatement of the future research direction is discussed. |
| |
| Keywords: | financial restatement economic consequences corporate character corporate governance |
| 本文献已被 CNKI 等数据库收录！ |
|
