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| 业绩预告、业绩“变脸”与审计治理效应 | |
| 引用本文： | 刘成立. 业绩预告、业绩“变脸”与审计治理效应[J]. 上海立信会计学院学报, 2010, 24(4): 62-69 |
| 作者姓名： | 刘成立 |
| 作者单位： | 青岛理工大学商学院,山东青岛,266520 |
| 摘 要： | 研究发现,注册会计师审计能提高上市公司业绩披露的质量,是会计信息的把关者,注册会计师审计是促使上市公司业绩预告"变脸"发生的重要原因。但同时也发现可能存在上市公司与注册会计师串通的情况,证券监管部门应加强对上市公司业绩预告制度执行情况的检查。 |
| 关 键 词： | 业绩预告 变脸 审计治理 治理效应 |
Earnings Preannouncement,Earnings Change and Auditors'Governance Effect |
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| LIU Cheng-li. Earnings Preannouncement,Earnings Change and Auditors'Governance Effect[J]. Journal of Shanghai Lixin University of Commerce, 2010, 24(4): 62-69 | |
| Authors: | LIU Cheng-li |
| Abstract: | It is found that CPA can improve disclosure quality,acts the guarder of accounting information,and that CPA auditing is an important reason causing earnings preannouncement change of listed companies.It may happen that listed companies collude with CPA,so securities regulators should exam the performance of earnings preannouncement system of listed companies. |
| Keywords: | earnings preannouncement change auditors' governance governance effect |
| 本文献已被 维普 万方数据 等数据库收录！ | |