Theory analysis, about effects caused by financial restatements of listed company.

第二部分是我国上市公司财务重述市场反应的理论分析。

Financial restatements will compromise the organizational legitimacy, enhance the company's audit risk.

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。

If restatements are just bad news like negative earnings surprises, then why studying market reactions to restatements.

如果重述仅仅是负的盈利意外一样的坏消息，那么为什么还要研究重述的市场反应呢？

The insider report phenomenon "good news announces early, then the bad news announces lately" is obviously in publishing restatements.

我国上市公司财务重述报告的披露明显存在着“好消息早，坏消息晚”的现象。

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。

And you have no restatements if the order is increasing or if the order is decreasing and it doesn't change the computation you all agree with me, okay?

如果顺序增加或减少，而且你们并没有重申，但它不会改变计算，你们都同意我的看法吗？

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。

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。

Unfortunately, the Illinois marketplace continues to be plagued by conflict-of-interest problems that lead to inaccurate audits, an upsurge in earnings restatements, and a loss of investor confidence.

不幸地，伊利诺州市场继续被导致错误的稽核的利害冲突问题折磨，在所得再声明，和一个投资者信心的损失中的涌起。