第二部分是我国上市公司财务重述市场反应的理论分析。
Theory analysis, about effects caused by financial restatements of listed company.
结果发现，股权集中度越高，发生财务重述的概率越低；
The finding suggests that firms with higher ownership concentration have a smaller probability to restate;
财务重述会使公司的组织合法性损失，也会提高公司的审计风险。
Financial restatements will compromise the organizational legitimacy, enhance the company's audit risk.
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