会计差错

上市公司会计差错的信息噪音研究

Research on Accounting Errors ' Information Noises of Listed Companies

上市公司会计差错更正动因研究

Incidence of Adjusting Accounting Errors of the Listed Companies

上市公司会计差错更正的市场传导效应研究

The Analysis on the Market Conductibility of Corrections of Accounting Errors

浅谈企业会计差错更正的账务处理

Brief Discussion about How To Correct Account Mistakes for Enterprises

浅析会计差错更正的账务处理及报表调整

On the Accounting Disposal and Report Form Adjustment of Accountant 's Error Correction

会计差错更正问题初探

Correction to Accounting Errors : A Preliminary Discussion

因此，论文将对促使上市公司立即更正会计差错的因素进行实证研究。

Therefore , this thesis will study the Incidence of adjustment by empirical research .

中期财务报告中会计差错处理之我见

The Viewpoint on the Adjustment of Accounting Mistakes in Mid - term Financial Report

基于公司治理视角的会计差错更正影响因素研究

A Study on Factors of Accounting Error Correction Based on the Viewpoint of Corporate Governance

会计差错及其更正

The Accounting Errors and Ways of Corrections

通用在一份声明中承认，这些会计差错“未达到”它的标准。

In a statement the conglomerate conceded that the accounting errors " fell short " of its standards .

笔者从会计差错更正准则的变化出发，基于盈余管理角度对财务重述进行了分析。

From the accounting errors on the correct standards change , based on earnings management of financial restated Angle is analyzed .

会计差错更倾向于对收益进行高估，因而导致了在进行差错更正时，较多的公司需要对以往的收益进行调减。

The earnings are tend to be overestimated , leading to the more the company needs to reduce returns of the past .

本文围绕这一问题进行了实证研究，目的在于探讨会计差错更正报告发布前后短期内的股价表现，以及更正报告所含信息对股票市场反应的解释力问题。

This research aimed to discuss about the stock-return behavior before and after the issuance of Financial Statement Restatement in the short run .

可见，财务重述不是单纯的会计差错的更正，其实质是它已经成为企业操控利润的工具。

So we can see , financial restatements is not simply correcting accounting errors , it has already become a tool for manipulating profits .

该文将会计差错的发生及其更正作为上市公司的一种盈余管理行为进行研究。

This paper studies the incidence and correction of accounting errors , which are taken as a means of earnings management by the listed companies .

重大会计差错临时披露的盈余信息含量分析信息环境、年报披露时间选择与下年盈余管理

The Information Content of Earnings Following Temporary Disclosure of Material Accounting Errors Information Environment , Timing of Annual Reports and Earnings Management for the Coming Fiscal Year

首先介绍了国内外法规对会计差错定义、更正方式及披露方式的相关规定。

First of all , I introduced the relevant provisions of domestic and foreign legislation on the definition of accounting errors and ways to correct and disclose errors .

由于中期财务报告的报表格式、内容及编报时间等方面与年报不同，因此中期财务报告中的会计差错处理与年度财务报告中的会计差错处理会发生一些变化。

The differences in format , content and reporting time between the mid-term financial report and the yearly financial report give some reasons on the different measures to adjust the accounting mistakes .

国内研究主要集中于会计差错更正的动因分析，会计差错出现的宏观政策原因，会计差错更正信息的披露，及差错更正公司的特征等方面。

Domestic study focused on analysing the motive of correcting accounting errors , the macro-political reason , the disclosure of corrections reports , and the characters of companies who propose correction reports .

会计差错更正是对前期财务报告存在问题的事后补救措施，是财务报告体系的纠错机制发挥作用的表现。

The correction of accounting error is the after remedial measures for the problems in the early period accounting report , and is the representation of the function of correction system for accounting report .

因前期会计差错的更正或补充而引发的财务重述，从侧面反映了前期报告可能存在问题，也使人们对他们所依赖的报告产生疑虑。

The financial restatement happen because the correction of accounting errors or supplement . From it we known that may have some problems in the past report , and caused people to doubt it .

结果发现：（1）利用会计差错进行的巨额冲销和政策诱增式盈余管理行为均存在明显的信息噪音；

The findings are as follows : ( 1 ) There exists apparent information noise in the behaviors of huge amount write off and earnings management induced by policy-based factors which are carried through in accounting errors .

虽然近几年，我国发生财务报表重述的公司没有明显的上升趋势，但利用重大会计差错调节利润的现象较明显，重述错误的表述含糊不清。

Although in recent years , there is no obvious upward trend on financial restatement in our country , but the phenomenon of using significant accounting errors to adjust profits is obvious , and it is ambiguous of repeating statement error .

本文通过深沪两市72家2004年发生财务重述的上市公司进行配对研究，发现上市公司成立审计委员会在一定程度上可以降低会计差错高报错误的发生，但效果并不显著；

After doing research on the 72 couples companies in Shen and Hu markets which had the phenomena of financial restatements , this thesis found , to a certain extent , establishing auditing committee can decrease the phenomena of accounting mistakes which increase profit , but not effectively ;

打造特色强化动手能力对高职学生会计模拟实习差错的反思

Form Characteristics Intensify the Practical Skills & the Thought to the Errors During the Accounting Simulated Practice of the Advanced Polytechnic Students

浅析会计政策变更与会计差错更正

On the Policy Change and Mistake Corrigendum in Accountancy

会计政策变更、会计差错更正与资产负债表日后事项涉及到的问题，由于发生时间不同、发生金额不同、发生性质不同会造成会计处理方法不同。

Explains that the alteration of accounting policies , the rectification of accounting errors and the same problems involve in the post-balance sheet events , when they are taken in different times amount , quality , lead to the various methods of accounting treatment .

结果表明：注册会计师在各种差错类型中，对滥用会计政策和会计估计的差错出具非标审计意见的比例最大；

Results showed that the auditors were more likely to issue unqualified opinions to errors which were caused by the abuse of accounting policy and accounting estimate .

详细论述了会计政策变更和重大会计差错两种特殊会计业务在处理方法上的相同点及区别。

In the paper , detailed discuss the contact and difference between two special kinds of accounting business from their process method , which are accounting policy change and major accounting mistake .