Annual financial reports of Chinese listed companies also have many accounting errors, about 10% of the company each year have financial restatements.
我国上市公司年度财务报告也屡现财务重述,每年大约有10%的公司发生了财务重述。
We use the sample of Chinese listed companies to examine the governance reasons for financial restatements and the moderating effect of investor relations management.
本文以沪深两地上市公司为样本实证检验了引发财务重述的治理诱因以及投资者关系管理的调节效应。
The term "financial restatements" refers to the behavior that listed companies restate their previously published financial reports when they discover and correct errors of prior periods.
财务重述是指上市公司在发现并纠正前期财务报告的差错时,重新表述以前公布的财务报告的行为。
Summaries that are mere restatements of the contest problem, or are a cut-and-paste boilerplate from the Introduction are generally considered to be weak.
那些简单重复比赛题目和复制粘贴引言中的样板文件的摘要一般将被认为是没有竞争力的。
Summaries that are mere restatements of the contest problem, or are a cut-and-paste boilerplate from the Introduction are generally considered to be weak.
那些简单重复比赛题目和复制粘贴引言中的样板文件的摘要一般将被认为是没有竞争力的。
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