1·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。
2·The insider report phenomenon "good news announces early, then the bad news announces lately" is obviously in publishing restatements.
我国上市公司财务重述报告的披露明显存在着“好消息早，坏消息晚”的现象。
3·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。
4·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。
5·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。