文章摘要
上市公司财务重述的价值相关性研究
Research on the Relativity between FinancialRestatement and Enterprise Value
  
DOI:
中文关键词: 上市公司  财务重述  价值相关性
英文关键词: listing corporation  financial restatement  value relevance
基金项目:湖南省科技厅项目(2013FJ3082)
作者单位
周忠民1,刘纳新1,2 1.湖南财政经济学院 会计系湖南 长沙 4102052.湖南大学 工商管理学院湖南 长沙 410079 
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中文摘要:
      财务重述现象近年来在我国呈蔓延之势。财务重述现象对企业价值的影响进而与企业价值形成因素之间的关系,成为投资者关心的热点。基于此,对发生财务重述的企业与企业价值之间的关系进行了检验,发现财务重述现象与企业每股收益负相关,与资产负债率等正相关。这也验证了如下的判断:财务重述企业一般价值创造能力较差。
英文摘要:
      The financial restatements in China have been spreading over in recent years. The causal relationship between financial restatement and enterprise value is the top concern of the investors. Based on this, this paper examines the relationship between enterprises that occur the financial restatements and enterprise value. It finds that financial restatements are negatively correlated with corporate earnings per share and positively correlated with asset-liability ratio. This also verifies the following judgment, that is, the enterprise which has financial restatements often has the awfully creative ability.
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