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An Analysis on the Determinants of Financial Restatement of Listed Companies——Based on the Empirical Evidence of Information Technology Industry of China\'s A-share Market
Pages: 135-143
Year: Issue:  6
Journal: Journal of Yunnan University of Finance and Economics

Abstract: 采用Logit模型,实证考察了中国信息技术行业上市公司发生更正前期盈余信息的财务重述行为的影响因素.研究发现,股权高度集中、外部审计监督较强、负债水平较低的非亏损公司发生财务重述的可能性较小,而董事会独立性与财务重述不存在显著相关关系.这一研究结果有助于丰富信息披露研究文献,为证券监管部门进一步引导和规范中国资本市场财务重述行为提供经验证据.
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