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dc.contributor.author陈凌云
dc.contributor.author李弢
dc.date.accessioned2017-11-14T01:05:09Z
dc.date.available2017-11-14T01:05:09Z
dc.date.issued2006-02-10
dc.identifier.citation证券市场导报,2006,(02):37-44
dc.identifier.issn1005-1589
dc.identifier.otherZQDB200602007
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/137965
dc.description.abstract在上市公司年报披露之后,屡屡可见公司对年报的各类补充公告与更正公告(即年报补丁),年报补丁不仅受到媒体的强烈抨击,也为监管部门所关注。本文选取发布2001~200年年报补丁的公司作为研究样本,并分年度、行业、公司规模选取配对样本,考察补丁公司的经济特征。研究表明,相对配对样本而言,补丁公司的业绩较差,公司的总资产增长较快,较少设置审计委员会,且审计质量较差。
dc.description.abstractRepeated restatements on corporate annual reports are a common phenomenon in China stock market, which is strongly criticized by the media and poses great concern to regulators. This paper takes companies for comparison and looks into their characteristics based on time, industry and corporate size. Studies reveal that companies with restatement in corporate reports tend to record unsatisfactory earnings, rapid asset growth, fewer cases of auditory committee and poor audit quality.
dc.language.isozh_CN
dc.subject年报补丁
dc.subject财务状况
dc.subject公司治理
dc.subject审计质量
dc.subjectrestatement of corporate annual reports
dc.subjectfinancials tatus
dc.subjectc orporateg overnance
dc.subjectauditq uality
dc.title中国证券市场年报补丁公司特征研究
dc.title.alternativeOn Restatements on China Corporate Annual Reports
dc.typeArticle


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