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Financial Restatement of Our Country Listed Company and It’s Perfection

Author: LinChengXi
Tutor: HuangPeng
School: Suzhou University
Course: Finance
Keywords: Listed Companies Financial restatement Profit manipulation Corporate Governance
CLC: F275
Type: Master's thesis
Year: 2007
Downloads: 583
Quote: 8
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Abstract


Listed company financial restatements that significant accounting errors is the world capital market is one common problem . Financial restatement is that the company profit and loss for the accounting period of the previous retrospective adjustments and re- disclosure of the accounting treatment. Given the history of the company profit and loss position is sufficient to have a significant impact , and change the results of the trend , thereby affecting investor decision-making , and triggered the stock price volatility. Therefore , the listed companies should try to avoid the occurrence of financial restatements . And the study shows that since 2001 about 10% of China's annual occurrence of financial restatements listed companies , most of which restatement matters defective, the use of financial restatements on listed companies to manipulate profits questioned has not stopped before. In this paper, on the status of financial restatements listed companies in China , the main issues and economic consequences of a general discussion based on the frequency of the phenomenon from a financial restatement and utilization of financial restatements manipulate profits two angles , perspective of the listed companies exist in financial restatements defects ; Meanwhile, in the information disclosure of listed companies and regulatory framework , financial restatement of listed companies to conduct a comprehensive investigation will focus on analyzing the financial restatement phenomenon frequent motive and reason ; through analysis, found that the use of financial restructuring of listed companies referred to manipulate profits are quite upset after other means fail , corporate governance failure is the fundamental reason why, market supervision defect is its uncontrolled external causes ; thus made ??a sound financial restatement suggestions and clear: to strengthen internal corporate governance , improve the company's operating performance is to prevent manipulation of financial restatements become an essential tool for profits , accelerate market supervision, to promote market development and improve market function is to control the manipulation of financial restatements effective move.

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
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