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RESTATEMENTS: 作品数：3被引量：7H指数：1; 导出分析报告; 相关期刊：《Journal of Modern Accounting and Auditing》《China-USA Business Review》《China Journal of Accounting Research》更多>>

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The quality of financial reporting in China:An examination from an accounting restatement perspective被引量：7: 《China Journal of Accounting Research》2011年第4期167-196,共30页Xia Wang Min Wu; China's National Science Foundation(Project Number:70872107)for their financial support of this work; This study uses restatements to reveal the poor quality of past accounting information reported within China's capital market.We show that up to a quarter of listed firms in China's Mainland explicitly admitted the po...; 关键词：Earnings quality Earnings management RESTATEMENTS China capital markets Regulation DISCLOSURE

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