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| 上市公司财务报表重述的趋势与特征:2004-2008 | |
| 引用本文： | 姜英兵,崔刚,汪要文. 上市公司财务报表重述的趋势与特征:2004-2008[J]. 上海立信会计学院学报, 2010, 24(2): 17-27 |
| 作者姓名： | 姜英兵 崔刚 汪要文 |
| 作者单位： | 1. 东北财经大学内部控制与风险管理研究中心,辽宁大连,116025 2. 安阳师范学院工商管理学院,河南安阳,455002 |
| 摘 要： | 通过对中国A股上市公司2004年-2008年财务报表重述公告的五年趋势与特征研究发现,公司多次进行财务报表重述的现象严重,调减利润的财务报表重述数目每年基本稳定在75%左右,报表重述涉及的主要会计问题包括成本费用、估值与计价、税费相关、股权相关的投资损益以及收入等。公司的自愿性重述相对较低,而且通常选择重述公告的时机,导致重述公告的市场反应较弱,总体累计异常回报率(基于流通市值加权平均市场回报率调整)的中位数仅为-0.5%,均值为-0.2%。 |
| 关 键 词： | 财务报表重述 会计差错 趋势 特征 |
The Trend and Characteristics of Financial Statement Restatements: 2004-2008 |
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| JIANG Ying-bing,CUI Gang,WANG Yao-wen. The Trend and Characteristics of Financial Statement Restatements: 2004-2008[J]. Journal of Shanghai Lixin University of Commerce, 2010, 24(2): 17-27 | |
| Authors: | JIANG Ying-bing CUI Gang WANG Yao-wen |
| Affiliation: | 1. Research Center of Internal Control and Risk Management/a>;Dongbei University of Finance and Economics/a>;Dalian Liaoning 116025/a>;China/a>;2. School of Business Administration/a>;Anyang Normal University/a>;Anyan Henan 455002/a>;China |
| Abstract: | This paper analyzes the five-year characteristics and trend of financial statement restatements from 2004 to 2008,and finds that restatements are serious; approximately 75% of restatements reduce income; cost and expense,valuation,taxes,equity related with investment profits or losses and revenue are the main accounting issues involved in financial restatements at the present time. Voluntary restatements take a relatively low proportion. Announcement time is usually choosen so that the market reaction to re... |
| Keywords: | financial statement restatements accounting errors trend characteristics |
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