| 安徽省上市公司财务重述问题研究 |
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| 引用本文： | 仇笑康,程克群.安徽省上市公司财务重述问题研究[J].鸡西大学学报,2014(9):59-62. |
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| 作者姓名： | 仇笑康 程克群 |
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| 作者单位： | 安徽农业大学经济管理学院,安徽合肥230061 |
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| 基金项目： | 2014年度安徽省省领导圈定课题（SLDQDKT14-14） |
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| 摘 要： | 近年来上市公司财务重述行为愈演愈烈,需引起足够的重视。安徽省上市公司数量众多,研究安徽上市公司财务重述行为具有一定的区域代表性。通过统计分析安徽省上市公司2007—2012年间发布的财务重述报告,并结合上市公司发布的年度财务报告,从数量、行业分布、年度分布、内容四方面分析安徽省上市公司财务重述现状,并对存在的问题从公司治理和外部监管两个角度给出对策。
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| 关 键 词： | 安徽 上市公司 财务重述 信息披露质量 财务指标 |
Research on the Financial Restatements of Anhui Listed Companies |
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| Qiu Xiaokang,Cheng Kequn.Research on the Financial Restatements of Anhui Listed Companies[J].JOurnal of Jixi University:comprehensive Edition,2014(9):59-62. |
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| Authors: | Qiu Xiaokang Cheng Kequn |
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| Institution: | (School of Economics and Management, Anhui Agricultural University, Hefei, Anhui 230061 ,China) |
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| Abstract: | In recent years,financial restatement has become an increasingly serious problem,and should be received enough recognitions. The research on the Financial Restatements of Anhui Listed Companies is regional representative. This essay analyzes the financial restatements released by Anhui listed companies from 2007 to 2012 first,and then analyzes the current situation of financial restatements for Anhui listed companies from four aspects such as quantity,industry distribution,annual distribution,and content. Finally,it proposes a number of suggestions from corporate governance and external supervision according to the existing problems. |
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| Keywords: | Anhui listed companies financial restatements quality of information disclosure financial indicators |
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