本文選題：會(huì)計(jì)重述 + 策略選擇與裁量　； 參考：《系統(tǒng)工程》2016年10期

【摘要】：將重述分為差錯(cuò)期、更正期(即重述期)兩個(gè)時(shí)期,運(yùn)用部分可觀測的兩階段probit回歸模型,以分析會(huì)計(jì)重述的發(fā)生為出發(fā)點(diǎn),研究了管理層在會(huì)計(jì)重述不同階段的策略選擇與形式裁量問題。實(shí)證檢驗(yàn)結(jié)果表明,上市公司誤述年報(bào)是為了避免虧損,以在資本市場生存;當(dāng)前期年報(bào)存在會(huì)計(jì)差錯(cuò)時(shí),重述是為了降低資產(chǎn)負(fù)債表膨脹度,為后期盈余管理提供空間;公司治理對(duì)誤述的發(fā)生與重述的披露均有顯著的影響。
[Abstract]:The restatement is divided into error period, correction period (that is, restatement period), and the partial observable two-stage probit regression model is used to analyze the occurrence of accounting restatement. This paper studies the strategy choice and formal discretion of management in different stages of accounting restatement. The empirical results show that the misstatement of the annual report of listed companies is to avoid losses in order to survive in the capital market, when there are accounting errors in the current annual report, the restatement is to reduce the expansion of the balance sheet and provide space for the later earnings management. Corporate governance has a significant impact on misstatement occurrence and restatement disclosure.
【作者單位】： 上海對(duì)外經(jīng)貿(mào)大學(xué)會(huì)計(jì)學(xué)院;
【基金】：教育部人文社會(huì)科學(xué)研究西部和邊疆地區(qū)青年基金(14XJC790001) 國家自然科學(xué)基金青年項(xiàng)目(71202043)
【分類號(hào)】：F275

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