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长久以来,企业所披露的财务信息是投资者进行投资决策、债权人借贷以及企业进行融资决策重要参考依据。近几年来,企业发布财务重述公告的数量逐年上涨,引发了各方利益相关者对财务信息质量的额外关注和信任危机。本文希望通过文献解读的方式,对可能影响企业实施财务重述行为的相关研究进行回顾并做出评价,旨在为改善我国财务重述的现象和监管提供一些建议,并为未来研究方向提供一些启示。
For a long time, the financial information disclosed by enterprises is an important reference for investors in making investment decisions, borrowing creditors and making financing decisions for enterprises. In recent years, the number of announcements of financial restatements issued by enterprises has been on the rise year after year, triggering additional concerns and trust crises on the quality of financial information by all stakeholders. This paper hopes to review and appraise the relevant studies that may affect the implementation of the financial restatement by means of literature interpretation, so as to provide some suggestions for improving the phenomenon and regulation of financial restatements in our country and provide some directions for future research Inspiration.