上市公司財務重述的空間分布特征研究——基于金融地理學的視角

1、學校代碼：10270 分類號： F832.51 學號：122200565 碩 士 學 位 論 文 上市公司財務重述的空間分布特征研究 ——基于金融地理學的視角 學 院 ： 商 學 院 專 業(yè) ： 國 民 經(jīng) 濟 學 研 究 方 向 ： 投 資 經(jīng) 濟 學 研究生姓名 ： 賈 高 清

2、 指 導 教 師 ： 劉 江 會 完 成 日 期 ： 2 0 1 5 年 3 月 II Abstract Financial restatement is a conduct that the listed company give an announcement about supplement, correct or supplement and correct to

3、 conduct early errors in the financial statements. With the rapid development of China's capital market, the number of listed companies has a rapid growth, more and more financial restatements are occurring, these co

4、mpanies are from different industries and regions, as a direct result, investors suffer a loss, how we can make sure the health and orderly development of our capital markets has also been a severe challenge. Academics a

5、nd regulators is extremely concerned about the frequent occurrence of financial restatements of listed companies in China. Be given a comprehensive combing about literature at home and abroad, we found that the current s

6、tudy on financial restatements is focused on the motivation, influencing factors, the economic consequences and the market reaction of financial restatement, hardly the research explore in terms of geographic location wh

7、ere listed companies may occur financial restatement? Financial geography especially emphasized the role of geographical factors, this paper studied listed companies' financial restatements spatial distribution probl

8、ems from the perspective of financial geography. This research about the paper is divided into six parts: The first part is an introduction about the main contents of this paper ,including the research background, purpos

9、e and significance of the paper, methods and structures, as well as the final contribution; the second part is the related theory and literature review, the concept of financial restatements were defined, the relationshi

10、p between the region and financial restatements were analyzed, and on the basis of combing the literature at home and abroad led to this article research Angle of view; the third part describes the overall situation of C