Theory analysis, about effects caused by financial restatements of listed company.
第二部分是我国上市公司财务重述市场反应的理论分析。
Financial restatements will compromise the organizational legitimacy, enhance the company's audit risk.
财务重述会使公司的组织合法性损失，也会提高公司的审计风险。
Annual financial reports of Chinese listed companies also have many accounting errors, about 10% of the company each year have financial restatements.
我国上市公司年度财务报告也屡现财务重述，每年大约有10%的公司发生了财务重述。
We use the sample of Chinese listed companies to examine the governance reasons for financial restatements and the moderating effect of investor relations management.
本文以沪深两地上市公司为样本实证检验了引发财务重述的治理诱因以及投资者关系管理的调节效应。
The term "financial restatements" refers to the behavior that listed companies restate their previously published financial reports when they discover and correct errors of prior periods.
财务重述是指上市公司在发现并纠正前期财务报告的差错时，重新表述以前公布的财务报告的行为。
The term "financial restatements" refers to the behavior that listed companies restate their previously published financial reports when they discover and correct errors of prior periods.
财务重述是指上市公司在发现并纠正前期财务报告的差错时，重新表述以前公布的财务报告的行为。
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