本文關鍵詞： 上市公司 財務重述 影響因素　出處：《東北石油大學》2017年碩士論文　論文類型：學位論文

【摘要】：隨著財務重述制度的日益完善,資本市場對上市公司會計信息質(zhì)量的要求越來越嚴格。上市公司對外公布的財務報告,是外部投資者和公司股東了解公司財務狀況、經(jīng)營成果和現(xiàn)金流量情況的重要方式。財務重述是上市公司對歷史報告中存在的差錯進行補充更正的行為,財務重述發(fā)生的前提條件是前期報告中存在錯誤。財務重述不僅造成了投資者的損失,更加引起了廣大學者的關注。上市公司財務重述的內(nèi)容涉及范圍廣泛,同時缺乏具體的規(guī)章制度進行約束。在這種背景下,通過對上市公司影響因素的研究,能夠充分了解不同因素對上市公司財務重述行為的影響程度,提出規(guī)范財務重述行為的相關法律法規(guī),有效改善上市公司財務重述的現(xiàn)象,進而提高會計信息的質(zhì)量,保障利益相關者的權益。在借鑒國內(nèi)外相關研究文獻的基礎之上,采用Logistics回歸分析的方法,以2013年至2016年深滬兩市主板A股上市公司發(fā)布的財務報告為研究樣本,手工搜集整理財務重述樣本,利用Excel、SPSS19.0等相關軟件進行實證分析。通過描述性統(tǒng)計、相關性分析、Logistics回歸分析的方式,從上市公司財務特征、股權特征、董事會特征以及審計特征四個角度出發(fā),研究影響上市公司財務重述行為的主要因素。研究發(fā)現(xiàn),發(fā)生財務重述行為的多是那些負債水平高、盈利能力差、董事會規(guī)模較大、以及董事長與總經(jīng)理兼任的上市公司,股權集中度高且實施薪酬激勵的上市公司發(fā)生財務重述的概率較低,財務報告的審計質(zhì)量與審計費用對財務重述行為具有抑制作用。研究分析產(chǎn)生上述現(xiàn)象的原因,并針對研究結(jié)果,從政府和上市公司兩個角度,提出改進我國資本市場財務重述現(xiàn)狀,提高會計信息質(zhì)量,保障利益相關者利益的相關建議,例如:完善財務重述制度、減少上市公司盈余管理動機、優(yōu)化上市公司股權結(jié)構(gòu)、完善董事會結(jié)構(gòu)以及加強外部審計的監(jiān)督職能。
[Abstract]:With the improvement of the financial restatement system, the capital market demands the accounting information quality of the listed companies more and more strictly. The financial reports released by the listed companies are the external investors and shareholders who know the financial situation of the companies. Financial restatement is the behavior of a listed company that supplements and corrects errors in its historical reports, The precondition for the occurrence of financial restatement is that there are errors in the previous report. The financial restatement not only causes the loss of investors, but also attracts the attention of the majority of scholars. The contents of financial restatement of listed companies cover a wide range. Under this background, through the research on the influencing factors of listed companies, we can fully understand the influence of different factors on the financial restatement behavior of listed companies. In order to improve the phenomenon of financial restatement of listed companies effectively, to improve the quality of accounting information and to protect the rights and interests of stakeholders, this paper puts forward the relevant laws and regulations to standardize the behavior of financial restatement. Using the method of Logistics regression analysis, taking the financial reports issued by A-share listed companies on the main board of Shenzhen and Shanghai Stock Exchange from 2013 to 2016 as the research samples, collecting and arranging the financial restatement samples manually. Through descriptive statistics, correlation analysis and logistics regression analysis, this paper analyzes the financial characteristics, equity characteristics, board characteristics and audit characteristics of listed companies from four angles: financial characteristics, equity characteristics, board characteristics and audit features. The main factors that influence the financial restatement behavior of listed companies are studied. It is found that most of the financial restatement behaviors occur in listed companies with high debt level, poor profitability, large board size, and both chairman and general manager. The probability of financial restatement in listed companies with high equity concentration and salary incentive is low, and the audit quality and audit cost of financial report can restrain the behavior of financial restatement. According to the research results, this paper puts forward some suggestions to improve the current situation of financial restatement in capital market, improve the quality of accounting information, and protect the interests of stakeholders, such as perfecting the financial restatement system from the two angles of government and listed company. Reduce the motivation of earnings management of listed companies, optimize the ownership structure of listed companies, improve the structure of the board of directors and strengthen the supervisory function of external audit.
【學位授予單位】：東北石油大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F275;F832.51
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本文編號：1539102