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上市公司财务重述的强度、动因及影响分析 被引量:6

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摘要 文章以2003~2012年10年间我国A股上市公司为研究对象,通过查询巨潮资讯网、国泰君安数据库以及部上市公司财务报告的补充或更正公告,获取发生财务重述的上市公司有关信息,析了上市公司财务重述的强度变化态势;探讨了上市公司财务重述的动因表现及其变化特点,阐述了上市公司财务重述对公司利润影响及市场影响,最后得出了本文的研究结论。
作者 喻焱文
出处 《统计与决策》 CSSCI 北大核心 2014年第14期163-165,共3页 Statistics & Decision
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