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The Short-term Market Reaction of China’s Annual Financial Restatement

Author: XiangLuYun
Tutor: LiZuo
School: Wuhan University of Science and Technology
Course: Accounting
Keywords: Annual Report restated Market reaction Over - yield Industry influence
CLC: F832.51;F224
Type: Master's thesis
Year: 2011
Downloads: 39
Quote: 0
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Abstract


In recent years, the of financial restatements phenomenon at home and abroad showing the \the development of the market order, bring huge economic losses to investors. The study also showed that domestic listed companies occur financial restatement will restatement company to bring a series of economic consequences of price decline, lower social status. Domestic research is concentrated in a few studies of the impact of the restatement of the company's industry, so this article in reference to the relevant literature on the restatement of the company's own market reaction after the event study window period The restatement of the Company and the industry in which the excess rate of return measured, then by regression analysis, the annual reports of the listed companies in China restatement restatement of the company itself suffered a loss of value, but only increased his peers in the industry due to the effects of competition, other companies expectations, resulting in the re-allocation of resources in the industry. This article uses the download database WIND and CSMAR of data, using SPSS 17.0 software regression to draw conclusions. Mainly from the following six parts: The first chapter is an introduction, describes the background and significance of the writing of this article, and in a comprehensive review of the relevant literature, this framework and research methods. The second chapter is the theoretical analysis section of this article introduces the concept of financial restatement due to the economic consequences and impact mechanism. Chapter III focuses on the development of China's financial restatement system at home and abroad on the provisions of the relevant laws and systems of financial restatements, respectively abroad about the the financial restatements system requirements and the course of development of China's financial restatement system, concluded characteristics. The fourth chapter is on the effects of financial restatements industry factors, mainly from the three major aspects of the restatement of content, the company characteristics and industry characteristics reaction. Chapter empirical research related to the restatement of the profit or loss of changes in the effect of industry, through the establishment of a research hypothesis, the study sample is selected to establish the model to calculate the restatement of the Company and the industry in which the excess yield then through SPSS17. 0 software computing the results of the final analysis of the related results. The sixth chapter is part of the conclusions, recommendations and Prospects.

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CLC: > Economic > Economic planning and management > Economic calculation, economic and mathematical methods > Economic and mathematical methods
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