【作者单位】a School of Management, Xi’an Jiaotong University, China b School of Business, Providence College, United States c Business School, Xi’an International Studies University, China
【年份】2014
【卷号】Vol.26No.1
【页码】1-11
【ISSN】1052-0457
【关键词】Core account restatements Financial restatements Firm value Prior period adjustments Regulatory practices
【摘要】 We examine the relationship between restatements of prior period financial results and firm value in China. This relationship is relevant to the millions of global investors who purchase Chinese equity securities because Chinese regulatory authoritie...
