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Empirical Research on Motivations of Voluntary Correcting Prior Period Errors of Listed Company

Author: CaiNi
Tutor: LiMing
School: Chongqing Institute of Technology
Course: Accounting
Keywords: Listed companies Prior period errors Voluntary correction Motivation An Empirical Study
CLC: F832.51
Type: Master's thesis
Year: 2008
Downloads: 118
Quote: 2
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Abstract


China's existing accounting standards and accounting regulations do not make a mandatory requirement of prior period errors corrected time default found error corrections. Therefore, listed companies are often found prior period error is not corrected until the regulatory authorities to detect errors when corrected, corrections or for other purposes. This behavior of listed companies, contrary to the integrity of financial statements, objectivity requirements, so that users of the financial statements to the accounting information distortion, easy to mislead users of the financial statements. If not in time to stop, it will seriously interfere with the order of the capital market. Therefore, it is necessary to move voluntary corrections of prior period errors listed companies due to empirical research. On the basis of summing up the existing research results at home and abroad, the paper outlines the research Correcting of previous errors classification and theoretical foundation, correct statistical description of prior period errors listed companies in China Listed Companies in China voluntary corrections of prior period errors is widespread, voluntary corrections of prior period errors it is necessary to study how to promote China's listed companies. Select 2003-2007 disclosure and correcting Listed Corporations and voluntary corrections and involuntary the correct two groups as the study sample, the use of mean test, correlation test and logistic regression test examines the listed voluntary corrections of prior period errors motivation, empirical results show that: Correction of errors in the direction of the absolute control of the prior period error correction positively related to voluntary corrections of errors impact, asset-liability ratio of prior period errors voluntary positive and negative correlation, and the relatively Holdings assumptions and the quality of earnings assume that failed to pass the test of significance. Statistical description and empirical results, the paper put forward the following four proposals: improving the Accounting Standards for Business Enterprises and related accounting system; strengthen internal control and management system construction; improve the the accounting professional quality and moral cultivation; increase outside of the listed companies supervision. The value of this article is: 2003-2007 study period, the object of study is during these five years and correcting the A-share listed companies, including the same time the issue of B shares and H shares in issue at the same time, and is divided into voluntary corrections and involuntary correct two groups voluntary correction motivation research. Corrected in the voluntary assumptions of empirical research, the direction of correction of errors assumptions Correction of errors impact assumptions, the absolute control of the assumptions and the relative controlling assumptions.

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CLC: > Economic > Fiscal, monetary > Finance, banking > China's financial,banking > Financial market
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