财务重述:国外研究述评与展望

被引：45

作者：

何威风

机构：

[1] 中南财经政法大学会计学院

来源：

审计研究 | 2010年 / 02期

关键词：

财务重述; 经济后果; 公司特征; 公司治理;

D O I：

暂无

中图分类号：

F275 [企业财务管理];

学科分类号：

1202 ; 120202 ;

摘要：

财务重述是上市公司修正前期财务报告以反映这些报告中的差错被更正的过程。本文系统地对国外公司财务重述的原因、财务重述公司的特征以及财务重述的经济后果等方面研究进行了综述。最后,对财务重述的未来研究方向进行了展望。

引用

页码：97 / 102

页数：6

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