本文選題：財(cái)務(wù)重述　切入點(diǎn)：商業(yè)信用　出處：《財(cái)經(jīng)理論與實(shí)踐》2017年04期 　論文類型：期刊論文

【摘要】：以我國(guó)2007—2014年上市公司為樣本,實(shí)證檢驗(yàn)財(cái)務(wù)重述對(duì)供應(yīng)商向企業(yè)提供商業(yè)信用融資規(guī)模的影響。研究結(jié)果表明:財(cái)務(wù)重述引起了供應(yīng)商對(duì)目標(biāo)企業(yè)會(huì)計(jì)信息質(zhì)量的關(guān)注,導(dǎo)致企業(yè)商業(yè)信用融資規(guī)模減少,并且在非國(guó)有企業(yè)、市場(chǎng)地位低的企業(yè)以及金融生態(tài)環(huán)境較差的地區(qū)更為顯著。進(jìn)一步研究發(fā)現(xiàn),上述結(jié)論因財(cái)務(wù)重述性質(zhì)的異質(zhì)性而存在差異。
[Abstract]:Taking China's listed companies from 2007 to 2014 as a sample, this paper empirically examines the impact of financial restatement on the scale of suppliers providing commercial credit financing to enterprises. The results show that financial restatement has aroused the attention of suppliers to the quality of accounting information of the target enterprises. This has led to a decrease in the scale of business credit financing for enterprises, especially in non-state-owned enterprises, enterprises with low market position and areas with poor financial ecological environment. These conclusions differ from each other because of the heterogeneity of financial restatement.
【作者單位】： 對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)國(guó)際商學(xué)院;
【基金】：國(guó)家自然科學(xué)基金(7127204) 教育部人文社會(huì)科學(xué)規(guī)劃項(xiàng)目(11YJA630085) 對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)研究生科研創(chuàng)新基金(2017026)
【分類號(hào)】：F275;F832.51

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