摘要
以2005～2009年间中国A股上市公司补充与更正报告中出现"会计差错更正"项目的公司为研究对象,以是否发生财务重述为因变量,采用配对样本分析方法系统考察了财务重述的影响因素。研究结果表明:自由现金流充足、成长较快、监事会规模较大、经"四大"会计师事务所审计、被出具标准审计意见的公司发生财务重述的概率较低;而审计事务所变更则容易导致公司发生财务重述。
Based on items of accounting errors correction from supplement and correction statement in Chinese listed firms in A share market from 2005 to 2009, this research empirically investigates factors of financial restatement systematically by matched sample analysis method and taking financial restatement occurs or not as dependent variable. The finding suggests that ： companies with ample free cashflow, rapid growth, big oversee size and being audited by ＂Big 4＂ have smaller probabilities of financial restatement ; the changing of CPA is inductive of financial restatement.
出处
《软科学》
CSSCI
北大核心
2012年第8期126-130,共5页
Soft Science
基金
国家自然科学基金项目(71172186
71102095)
教育部新世纪人才支持计划项目(NCET-07-0309)
关键词
财务重述
影响因素
会计差错
financial restatement
factors
accounting errors
