Review and Enlightenment of Financial Restatement
- 10.2991/icsshe-16.2016.71How to use a DOI?
- financial restatement, motivation, company characteristics,economic consequences
With the increasing development of capital markets, the quality of information of listed companies face higher requirements, the increasingly frequent and prevalent financial restatement has aroused widespread concern in the academic community. This paper reviews and summarizes the research of financial restatement from the aspects of motivation, company characteristics and economic consequences. It gives a brief evaluation of the domestic and foreign literatures, in order to provide useful reference for the further improvement of China's financial restatement system.
- © 2016, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Fang Gao AU - Xin Zhao PY - 2016/07 DA - 2016/07 TI - Review and Enlightenment of Financial Restatement BT - Proceedings of the 2016 2nd International Conference on Social Science and Higher Education PB - Atlantis Press SP - 276 EP - 279 SN - 2352-5398 UR - https://doi.org/10.2991/icsshe-16.2016.71 DO - 10.2991/icsshe-16.2016.71 ID - Gao2016/07 ER -