Analysis on Different Contagion Effect of Financial Restatement in Listed Companies in China

被引：0

作者：

Zhou Bing ^{[1
]}

Zhang Qian ^{[1
]}

机构：

[1] Chongqing Technol & Business Univ, Dept Accounting, Chongqing 400067, Peoples R China

来源：

PROCEEDINGS OF 2013 INTERNATIONAL CONFERENCE ON PUBLIC ADMINISTRATION (9TH), VOL I | 2013年

关键词：

Financial restatement; Region and industry; Contagion effect; Difference; ACCOUNTING RESTATEMENTS; EARNINGS;

D O I：

暂无

中图分类号：

C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;

摘要：

This paper focuses on the industry contagion effect of financial restatement and the factors that impact such effect by statistically analyzing the differences in the financial restatement among regions and industries in China. With the method of building models and by panel regression analysis, the industry contagion effect aroused by the financial restatement among regions and industries is tested via building panel threshold regression model. This paper uses the panel data from the listed companies which was restated between. 2002 and 2012, the result of which shows the financial restatement among regions and industries is tested via building panel threshold regression model? The test results confirm that the market effect of the financial restatement exist significant differences among regions and industries in China

引用

页码：1096 / 1101

页数：6

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