發(fā)布時(shí)間：2018-05-06 05:29

  本文選題：財(cái)務(wù)報(bào)表重述 + 公司治理�。� 參考：《西南財(cái)經(jīng)大學(xué)》2012年碩士論文

【摘要】：從有效市場(chǎng)假說提出以來,高質(zhì)量的會(huì)計(jì)信息一直被視為保障證券市場(chǎng)有效性的關(guān)鍵。而財(cái)務(wù)報(bào)告作為公司對(duì)外披露會(huì)計(jì)信息的載體,是市場(chǎng)投資者獲得公司信息的主要途徑。近年來,因?yàn)榇嬖谔摷傩�、誤導(dǎo)性信息或信息遺漏而導(dǎo)致重新表述財(cái)務(wù)報(bào)告的現(xiàn)象在國(guó)內(nèi)外愈演愈烈,引起了各界的廣泛關(guān)注。因此,如何有效遏制上市公司利用財(cái)務(wù)報(bào)表重述操縱利潤(rùn)、粉飾財(cái)務(wù)信息,已經(jīng)成為會(huì)計(jì)理論學(xué)界和實(shí)務(wù)研究者共同關(guān)注的問題。針對(duì)這個(gè)問題,以往研究者提出了導(dǎo)致財(cái)務(wù)報(bào)表重述的眾多動(dòng)因,例如誠(chéng)信缺乏、制度不完善、利益驅(qū)使等,根據(jù)這些問題監(jiān)管部門和相關(guān)人員都做出了大量的努力,但財(cái)務(wù)報(bào)表重述現(xiàn)象仍不斷攀升,這是因?yàn)椴]有從源頭上解決問題。本文試圖從公司治理的視角探尋我國(guó)上市公司財(cái)務(wù)報(bào)表重述的根源,為完善我國(guó)公司治理機(jī)制和改善證券市場(chǎng)上會(huì)計(jì)信息質(zhì)量作出貢獻(xiàn)。 本文的研究目的：(1)探究財(cái)務(wù)報(bào)表重述的原因；(2)財(cái)務(wù)報(bào)表重述作為一種信息披露機(jī)制,是否一定存在不正常,發(fā)生財(cái)務(wù)報(bào)表重述的公司特征是什么；(3)年度報(bào)告是上市公司向投資者傳遞公司財(cái)務(wù)信息的一種渠道,重述公告或者重述內(nèi)容對(duì)財(cái)務(wù)報(bào)告質(zhì)量有很大影響。而公司治理與審計(jì)對(duì)高質(zhì)量財(cái)務(wù)報(bào)表提供一定的保證作用,上市公司公司治理結(jié)構(gòu)與財(cái)務(wù)報(bào)表重述之間存在著什么樣的關(guān)系?有效的公司治理是否能夠有效制約財(cái)務(wù)報(bào)表重述的發(fā)生? 本文主要內(nèi)容：首先,對(duì)證券市場(chǎng)上愈演愈烈的財(cái)務(wù)報(bào)表重述現(xiàn)象進(jìn)行提煉分析,引出本文的研究主題：財(cái)務(wù)報(bào)表重述。然后參考前人研究文獻(xiàn),對(duì)關(guān)于國(guó)內(nèi)外財(cái)務(wù)報(bào)表重述和公司治理的研究進(jìn)行回顧,歸納總結(jié)已有的研究成果,找出待研究的方向：公司治理與財(cái)務(wù)報(bào)表重述。在此基礎(chǔ)上,詳細(xì)闡述公司治理和財(cái)務(wù)重述的理論基礎(chǔ),為下文的實(shí)證研究做鋪墊。該理論分析主要從財(cái)務(wù)報(bào)表重述的概念以及財(cái)務(wù)重述引起的不良經(jīng)濟(jì)后果和公司治理與財(cái)務(wù)報(bào)表重述的關(guān)系三個(gè)方面進(jìn)行分析,以上部分是本文的理論支撐。接著從數(shù)量、原因、審計(jì)意見、行業(yè)類別方面對(duì)我國(guó)2007年至2009年A股上市公司財(cái)務(wù)報(bào)表重述現(xiàn)狀進(jìn)行分析,發(fā)現(xiàn)3年內(nèi)共有429家公司發(fā)生財(cái)務(wù)重述,占上市公司總數(shù)的10%左右,而發(fā)生財(cái)務(wù)重述比例較高的行業(yè)主要是A類的農(nóng)、林、牧、漁業(yè)和M類的綜合類。從發(fā)生財(cái)務(wù)報(bào)表重述的次數(shù)來看,近三年有大約35%的公司發(fā)生了不止一次的重述,有8家公司甚至連續(xù)三年都發(fā)生重述,說明我國(guó)財(cái)務(wù)報(bào)表重述的問題還是比較嚴(yán)重的。 其次,從整體和部分兩個(gè)角度探究公司治理綜合指數(shù)和公司治理基本要素對(duì)財(cái)務(wù)報(bào)表重述的制約作用。以上市公司A股2007年至2009年發(fā)生財(cái)務(wù)報(bào)表重述的公司為實(shí)驗(yàn)樣本,根據(jù)同行業(yè)和同規(guī)模(30%差異以內(nèi)的)的標(biāo)準(zhǔn),尋找配對(duì)樣本。通過對(duì)公司治理基本要素和財(cái)務(wù)報(bào)表重述進(jìn)行Logistic回歸分析,本文選擇代表公司治理的股權(quán)結(jié)構(gòu)、股東行為、董事會(huì)特征和其他治理四個(gè)一級(jí)指標(biāo)和流通股比例、國(guó)有股比例、股權(quán)集中度、股權(quán)制衡度、股東大會(huì)會(huì)議次數(shù)、董事會(huì)規(guī)模、董事會(huì)會(huì)議次數(shù)、獨(dú)立董事規(guī)模、專業(yè)委員會(huì)、審計(jì)意見、高管持股數(shù)量十一個(gè)二級(jí)指標(biāo)研究公司治理對(duì)財(cái)務(wù)報(bào)表重述的制約作用。研究發(fā)現(xiàn)國(guó)有股比例、董事會(huì)規(guī)模與財(cái)務(wù)報(bào)表重述正相關(guān),而獨(dú)立董事規(guī)模、專業(yè)委員會(huì)、高管持股數(shù)量與財(cái)務(wù)報(bào)表重述顯著負(fù)相關(guān)。說明國(guó)有股比例越多,發(fā)生財(cái)務(wù)報(bào)表重述的可能性越大,進(jìn)而證明我國(guó)進(jìn)行股份改革的必要性,從目前的研究結(jié)果來看,雖然股份改革方案已經(jīng)實(shí)施,但效果并不顯著。董事會(huì)規(guī)模與財(cái)務(wù)報(bào)表重述同樣存在顯著的正相關(guān)性,說明董事會(huì)規(guī)模越大,其辦事效率低下,跟風(fēng)行為嚴(yán)重,只是對(duì)公司問題發(fā)生后的一種補(bǔ)救措施,而沒有發(fā)揮其事前規(guī)劃的功能。獨(dú)立董事規(guī)模、專業(yè)委員會(huì)則與財(cái)務(wù)報(bào)表重述負(fù)相關(guān),說明我國(guó)從2002年實(shí)施的獨(dú)立董事制度和專業(yè)委員會(huì)政策已經(jīng)初見成效,外部獨(dú)立董事的客觀性和專業(yè)委員會(huì)的專業(yè)性都在一定程度上可以避免財(cái)務(wù)報(bào)表重述的發(fā)生,兩者在公司治理結(jié)構(gòu)中發(fā)揮著重要的作用。而本文假設(shè)的流通股比例、股權(quán)集中度、股權(quán)制衡度、股東大會(huì)會(huì)議次數(shù)、董事會(huì)會(huì)議次數(shù)、審計(jì)意見與財(cái)務(wù)報(bào)表重述的相關(guān)性并不顯著。 公司治理機(jī)制本身就存在復(fù)雜性和多變性,如果要進(jìn)一步探究公司治理整體對(duì)財(cái)務(wù)報(bào)表重述的關(guān)系,就需要構(gòu)建一個(gè)可以代表公司治理綜合效果的指數(shù),對(duì)其進(jìn)行研究分析。本文在第五章的研究基礎(chǔ)上,利用主成分分析法計(jì)算出代表公司治理綜合效果的因子總得分,對(duì)公司治理綜合評(píng)價(jià)指數(shù)和財(cái)務(wù)報(bào)表重述進(jìn)行回歸分析,從公司治理整體角度考察兩者之間的關(guān)系。研究發(fā)現(xiàn)公司治理綜合評(píng)價(jià)指數(shù)與財(cái)務(wù)報(bào)表重述負(fù)相關(guān),且在10%的水平下顯著。說明公司治理越好,發(fā)生財(cái)務(wù)報(bào)表重述的可能性越低。進(jìn)而證明本文的研究主題,即公司治理對(duì)上市公司財(cái)務(wù)重述具有一定的制約作用。 最后,總結(jié)研究結(jié)論,并結(jié)合我國(guó)的證券市場(chǎng)環(huán)境,提出一些關(guān)于公司治理機(jī)制和獨(dú)立董事制度、專業(yè)委員會(huì)和財(cái)務(wù)重述報(bào)告審計(jì)意見等方面的政策和建議。目前我國(guó)財(cái)務(wù)報(bào)表重述制度及披露行為還不完善,不便于監(jiān)督和研究收集數(shù)據(jù)。因此財(cái)務(wù)報(bào)表重述制度的建立和披露行為的規(guī)范性是亟待解決的問題。同時(shí)需要加強(qiáng)對(duì)財(cái)務(wù)報(bào)告附注披露信息的監(jiān)管,因?yàn)槟壳氨O(jiān)管內(nèi)容大多數(shù)是主表信息,而對(duì)附注的關(guān)注則比較少。從實(shí)證研究結(jié)果可以看出上市公司是財(cái)務(wù)報(bào)表發(fā)生重述的源頭,要制約財(cái)務(wù)報(bào)表重述的發(fā)生,應(yīng)從源頭上解決問題。但公司治理機(jī)制的有效發(fā)揮并不在于完成表面文章,如果上市公司只是為了達(dá)到《上市公司治理準(zhǔn)則》的規(guī)定,在表面上滿足其中的硬性指標(biāo)規(guī)定,但是并沒有發(fā)揮應(yīng)有的效用,只是流于形式,反而在某種程度上掩蓋了公司治理的有用性。獨(dú)立董事更應(yīng)該注重實(shí)質(zhì)獨(dú)立性,它比形式獨(dú)立性更重要；專業(yè)委員會(huì)應(yīng)該各司其職,讓其發(fā)揮重要的監(jiān)督作用。 當(dāng)然,由于時(shí)間和精力的限制,本文研究也存在一些不足之處,例如在變量選取方面,衡量公司治理的指標(biāo)有很多,但是由于我國(guó)證券市場(chǎng)信息披露以及某些指標(biāo)人為定義客觀性較弱的原因,本文在進(jìn)行回歸分析和主成分分析時(shí),只選擇了容易取得數(shù)據(jù)的十一個(gè)變量,并沒有選擇更多的其他變量。在財(cái)務(wù)報(bào)表重述公司的選擇上,因?yàn)槭峭ㄟ^人工整理數(shù)據(jù),難免會(huì)存在誤差,可能會(huì)影響結(jié)果的客觀性。在實(shí)證方面,雖然主成分分析法可以較好的克服簡(jiǎn)單算術(shù)平均法和層次分析法的不足,但是其本身作為一種統(tǒng)計(jì)方法,還是存在一定的局限。這種方法只能考察線性關(guān)系,而不能考察非線性關(guān)系。而我們都知道公司治理機(jī)制本身具有復(fù)雜性和多變性,各變量之間不只是簡(jiǎn)單的線性關(guān)系,所以研究公司治理綜合指數(shù)的方法有待進(jìn)一步完善和改進(jìn)。希望在以后的研究中可以結(jié)合其他學(xué)科或者更新的研究方法得到更令人信服的結(jié)論。 本文預(yù)期貢獻(xiàn)：本文以公司治理作為研究的基礎(chǔ)理論,將證券市場(chǎng)上頻繁發(fā)生的財(cái)務(wù)報(bào)表重述作為研究對(duì)象,著重反映公司治理中的各基本要素以及公司治理綜合指數(shù)對(duì)財(cái)務(wù)報(bào)表重述的影響。相比以往的研究,本文研究的創(chuàng)新之處在研究公司治理與財(cái)務(wù)報(bào)表重述的關(guān)系中,引入主成分分析法構(gòu)建公司治理綜合評(píng)價(jià)指數(shù)。通過第二章文獻(xiàn)回顧,可以看出以往關(guān)于公司治理和財(cái)務(wù)報(bào)表重述的關(guān)系研究中,學(xué)者都是根據(jù)自己研究的需要選擇當(dāng)年度或者幾個(gè)年度的公司治理的個(gè)別因素,考察他們和財(cái)務(wù)報(bào)表重述之間的關(guān)系。得出的結(jié)論也是南轅北轍,并沒有一致的結(jié)論。本文通過主成分分析法構(gòu)建公司治理綜合評(píng)價(jià)指數(shù),從整體方面考察公司治理水平與上市公司財(cái)務(wù)報(bào)表重述的關(guān)系,探究公司治理是否對(duì)財(cái)務(wù)報(bào)表重述的發(fā)生具有制約作用。 本文研究的貢獻(xiàn)之處在于為2001年和2002年中國(guó)證監(jiān)會(huì)頒布的《關(guān)于在上市公司建立獨(dú)立董事制度的指導(dǎo)意見》和《上市公司治理準(zhǔn)則》政策的實(shí)施效果提供了經(jīng)驗(yàn)數(shù)據(jù)。說明《指導(dǎo)意見》和《治理準(zhǔn)則》中關(guān)于上市公司建立獨(dú)立董事制度和專業(yè)委員會(huì)的政策已初見成效,上市公司應(yīng)繼續(xù)保持并完善董事會(huì)的獨(dú)立性和專業(yè)性。同時(shí)也證明了股份改革方案實(shí)施的必要性,高管持股這種高管激勵(lì)方式的可行性。在一定程度上說明公司治理對(duì)財(cái)務(wù)報(bào)表重述具有制約作用。所以上市公司應(yīng)加強(qiáng)公司治理結(jié)構(gòu)的完善,從源頭上制約財(cái)務(wù)報(bào)表重述的發(fā)生。
[Abstract]:Since the effective market hypothesis has been proposed, high quality accounting information has been regarded as the key to guarantee the effectiveness of the securities market. As the carrier of the company's disclosure of accounting information, the financial report is the main way for the market investors to obtain the company's information. In recent years, it has led to the loss of misleading information or information because of the existence of false and false information. The phenomenon of new financial statements has become more and more intense at home and abroad. It has attracted wide attention from all walks of life. Therefore, how to effectively curb listed companies' use of financial statements to retell manipulating profits and whitewash financial information has become an issue of common concern in the theoretical and practical fields of accounting. There are many reasons for the restatement of financial statements, such as lack of honesty, imperfect system, interest driven, and so on. According to these problems, the supervision department and the related personnel have made great efforts, but the restatement of financial statements is still rising, which is because it does not solve the problem from the source. This article tries to explore our country from the perspective of corporate governance. The root of the restatement of the financial statements of the municipal company contributes to improving the corporate governance mechanism and improving the accounting information quality in the stock market.
The purpose of the research of this paper: (1) to explore the reasons for restatement of financial statements; (2) whether the restatement of financial statements is an information disclosure mechanism, whether there must be abnormal, and what is the corporate characteristics of the restatement of financial statements; (3) the annual report is a channel for a listed company to transmit the company's financial information to the investor, restatement of the announcement or the restatement. The content has a great influence on the quality of the financial report. And what is the relationship between the corporate governance structure and the restatement of the financial statements that the corporate governance and audit provide a certain guarantee for the high quality financial statements? Is it possible for effective corporate governance to make an effective account of the restatement of financial statements?
The main contents of this paper are as follows: first, to extract and analyze the more and more serious restatement of financial statements in the stock market, and lead to the research theme of this paper: Restatement of financial statements. Then refer to the previous research literature, review the research on the restatement of financial statements and corporate governance at home and abroad, and summarize the existing research results and find out the results. The direction to be studied: corporate governance and restatement of financial statements. On this basis, the theoretical basis of corporate governance and financial restatement is elaborated in detail. The theoretical analysis mainly from the concept of Restatement of financial statements, the bad economic consequences caused by the financial restatement, and the relationship between corporate governance and the restatement of financial statements. The above analysis is carried out in three aspects, and the above part is the theoretical support of this article. Then from the aspects of quantity, reason, audit opinion and industry category, the present situation of the restatement of financial statements of A shares listed companies in China from 2007 to 2009 is analyzed. It is found that there are 429 companies in 3 years' financial restatement, accounting for about 10% of the total number of listed companies. From the times of Restatement of financial statements, about 35% of the companies have repeated more than one restatement in the last three years, and 8 companies even retold for three years in the last three years, indicating that the problem of Restatement of financial statements in China is still serious.
Secondly, the restrictive role of the corporate governance comprehensive index and the basic corporate governance elements to the restatement of financial statements is explored from two aspects of the whole and the part of the corporate governance. The companies of A shares restated from 2007 to 2009 of the listed companies are the experimental samples, and the matching samples are searched according to the standards of the same industry and the same scale (30% differences). Logistic regression analysis is carried out on the basic elements of corporate governance and restatement of financial statements. This article selects the ownership structure, shareholders' behavior, the characteristics of the board of directors, the proportion of the four first and circulation shares of the board of directors and other governance, the proportion of the state-owned shares, the concentration of shares, the balance of shares, the number of meeting of shareholders, the size of the board of directors, the board of directors. The number of meetings, the size of the independent director, the Specialized Committee, the audit opinion, the number of eleven two levels of the executive stock, study the restrictive role of corporate governance on the restatement of financial statements. It shows that the more the proportion of the state-owned shares, the greater the possibility of the restatement of the financial statements, and the necessity of the share reform in our country. From the present research results, although the share reform scheme has been implemented, the effect is not significant. The size of the board of directors and the restatement of the financial statements have the same significant positive phase. It shows that the larger the board of directors is, the lower the efficiency of the board of directors and the serious behavior of the wind. It is only a remedy for the problem of the company, but not the function of its pre planning. The scale of the independent director and the Specialized Committee are negatively related to the restatement of the financial statements, and the independent director system and professional committee of China from 2002 have been stated. The policy of the staff Council has been effective. The objectivity of the external independent directors and the professionalism of the Specialized Committee can avoid the occurrence of the restatement of the financial statements to a certain extent. Both of them play an important role in the corporate governance structure. There is no significant correlation between the number of board meetings and the restatement of financial statements.
The corporate governance mechanism itself has complexity and variability. If we want to further explore the relationship between the corporate governance and the restatement of the financial statements, we need to build an index that can represent the comprehensive effect of corporate governance and analyze it. On the basis of the study of the fifth chapter, this paper uses the principal component analysis to calculate the representative public. The overall score of the overall effect of the company's governance, the regression analysis of the corporate governance comprehensive evaluation index and the restatement of the financial statements, the relationship between the two is examined from the point of view of the corporate governance as a whole. The research finds that the comprehensive evaluation index of corporate governance is negatively related to the restatement of the financial statements and is significant at the level of 10%. The lower the possibility of Restatement of the financial statements, the further research proves that the corporate governance has certain constraints on the financial restatements of listed companies.
Finally, summarizing the research conclusions and combining with the environment of China's securities market, we put forward some policies and suggestions about corporate governance mechanism and independent director system, Specialized Committee and financial restatement audit opinion. At present, the system of restatement and disclosure of financial statements in China is not perfect, and it is not easy to supervise and collect data. Therefore, the establishment of the restatement of financial statements and the standardization of disclosure behavior are urgent problems. At the same time, it is necessary to strengthen the supervision of the disclosure information of the financial report notes, because most of the current supervision content is the main table information, while the attention to the annotations is less. The source of the restatement should restrict the occurrence of the restatement of the financial statements and solve the problems from the source. However, the effective use of the corporate governance mechanism is not to complete the surface article. If the listed company only meets the regulations of the listed company governance criteria, it can meet the hard index stipulates on the surface, but it does not play its due. The utility, only in the form, overshadows the usefulness of corporate governance to a certain extent. Independent directors should pay more attention to the substantive independence, which is more important than the form independence; the Specialized Committee should take its own duty and make it play an important supervisory role.
Of course, because of the limitation of time and energy, there are also some shortcomings in this paper. For example, there are many indicators to measure corporate governance in the selection of variables. However, because of the information disclosure of the securities market and the weak objective of some indicators, this article only chooses the regression analysis and the principal component analysis. There are eleven variables that are easy to get data, and no more variables are chosen. In the choice of the financial statements retelling the company, it is unavoidable that there will be errors in the manual arrangement of data, which may affect the objectivity of the results. In the empirical aspect, although the principal component analysis method can better overcome the simple arithmetic mean method and the level. The lack of analytical method, but it itself as a statistical method, still has some limitations. This method can only examine the linear relationship, but can not examine the nonlinear relationship. We all know that the corporate governance mechanism itself has complexity and variability, and the variables are not only simple linear relations, so we study the corporate governance complex. The method of combining index needs to be further improved and improved. It is hoped that in future research, more convincing conclusions can be obtained in combination with other subjects or updated research methods.
This article is expected to contribute: This paper, taking corporate governance as the basic theory, takes the restatement of the financial statements frequently in the stock market as the research object, and emphasizes the influence of the basic elements in the corporate governance and the influence of the corporate governance comprehensive index on the restatement of the financial statements. In the study of the relationship between corporate governance and restatement of financial statements, the principal component analysis method is introduced to construct the comprehensive evaluation index of corporate governance. Through the review of the second chapters, we can see that in the previous study on the relationship between corporate governance and the restatement of financial statements, scholars choose companies of the year or several years according to their own research needs. Individual factors of governance, the relationship between them and the restatement of financial statements. The conclusions are different, and there is no consistent conclusion. In this paper, the comprehensive evaluation index of corporate governance is constructed by principal component analysis, and the relationship between the corporate governance level and the restatement of the financial statements of the listed companies is investigated and the corporate governance is explored. Whether it restricts the occurrence of Restatement of financial statements.
The contribution of this study is to provide empirical data for the implementation effect of the guiding opinions on the establishment of independent director system in listed companies and the implementation effect of the listed company governance guidelines issued by the China Securities Regulatory Commission in 2001 and 2002. The policy of the industry committee has been successful, and the listed companies should continue to maintain and improve the independence and professionalism of the board. At the same time, it has proved the necessity of the implementation of the stock reform program and the feasibility of the executive incentive mode. To a certain extent, the corporate governance has a restrictive effect on the restatement of the financial statements. The company should strengthen the improvement of corporate governance structure and restrict the occurrence of financial statement restatement from the source.

【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F231.5;F832.51;F224

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 韓新友;;財(cái)務(wù)報(bào)表重述公告管理層變更效應(yīng)的實(shí)證研究——來自滬市上市公司的經(jīng)驗(yàn)證據(jù)[J];財(cái)會(huì)通訊;2011年24期

2 廖理;沈紅波;酈金梁;;股權(quán)分置改革與上市公司治理的實(shí)證研究[J];中國(guó)工業(yè)經(jīng)濟(jì);2008年05期

3 白重恩,劉俏,陸洲,宋敏,張俊喜;中國(guó)上市公司治理結(jié)構(gòu)的實(shí)證研究[J];經(jīng)濟(jì)研究;2005年02期

4 于鵬;;股權(quán)結(jié)構(gòu)與財(cái)務(wù)重述:來自上市公司的證據(jù)[J];經(jīng)濟(jì)研究;2007年09期

5 周春生;馬光;;中國(guó)上市公司的股權(quán)結(jié)構(gòu)與財(cái)務(wù)報(bào)表更正[J];金融研究;2005年11期

6 張為國(guó),王霞;中國(guó)上市公司會(huì)計(jì)差錯(cuò)的動(dòng)因分析[J];會(huì)計(jì)研究;2004年04期

7 魏志華;李常青;王毅輝;;中國(guó)上市公司年報(bào)重述公告效應(yīng)研究[J];會(huì)計(jì)研究;2009年08期

8 武立東;公司治理評(píng)價(jià)中股東權(quán)益與控股股東行為評(píng)價(jià)指標(biāo)設(shè)置研究[J];南開管理評(píng)論;2003年03期

9 楊忠蓮;楊振慧;;獨(dú)立董事與審計(jì)委員會(huì)執(zhí)行效果研究——來自報(bào)表重述的證據(jù)[J];審計(jì)研究;2006年02期

10 陳麗英;;非審計(jì)服務(wù)與財(cái)務(wù)重述——來自上市公司的證據(jù)[J];山西財(cái)經(jīng)大學(xué)學(xué)報(bào);2009年03期

相關(guān)博士學(xué)位論文 前2條

1 余怒濤;公司治理和盈余質(zhì)量的關(guān)系研究[D];西南交通大學(xué);2009年

2 謝羽婷;財(cái)務(wù)重述報(bào)告公布的及時(shí)性與時(shí)機(jī)選擇研究[D];暨南大學(xué);2010年

相關(guān)碩士學(xué)位論文 前4條

1 鄧艷;財(cái)務(wù)重述與上市公司高管變更的研究[D];暨南大學(xué);2011年

2 張帆;公司治理與年報(bào)更正公告相關(guān)性研究[D];廈門大學(xué);2008年

3 常健;公司治理與財(cái)務(wù)報(bào)表重述關(guān)系的實(shí)證研究[D];東北大學(xué);2007年

4 王偉;國(guó)企治理、盈余質(zhì)量與財(cái)務(wù)重述[D];西南財(cái)經(jīng)大學(xué);2010年

，

本文編號(hào)：1851006