Analysis on Different Contagion Effect of Financial Restatement in Listed Companies in China

摘要：

　　This paper focuses on the industry contagion effect of financial restatement and the factors that impact such effect by statistically analyzing the differences in the financial restatement among regions and industries in China.With the method of building models and by panel regression analysis, the industry contagion effect aroused by the financial restatement among regions and industries is tested via building panel threshold regression model.This paper uses the panel data from the listed companies which was restated between 2002 and 2012, the result of which shows the financial restatement among regions and industries is tested via building panel threshold regression model? The test results confirm that the market effect of the financial restatement exist significant differences among regions and industries in China.

关键词： Financial restatement Region and industry Contagion effect Difference

作者: ZHOU Bing ZHANG Qian

作者单位: Department of Accounting,Chongqing Technology and Business University,Chongqing,P.R.China,400067 Department of Management,Chongqing University,Chongqing,P.R.China,400044

会议类型: 国际会议

会议名称: 2013 International Conference on Public Administration (9th)(2013年第九届公共管理国际会议)

会议地点: 南非

会议语种:英文

页码: 1096-1101

在线出版日期: 2013-10-31（万方平台首次上网日期，不代表论文的发表时间）