Review and Enlightenment of Financial Restatement

DOI

10.2991/icsshe-16.2016.71How to use a DOI?

Keywords

financial restatement, motivation, company characteristics,economic consequences

Abstract

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.

Copyright

© 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/).

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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  -