财务重述对房地产供应链资源配置影响实证研究
n empirical study on the effect of financial restatements on estate supply chain resource configuration
已有的研究表明，财务重述可能会在行业内引发负面的"传染效应"。从建筑房地产产业链入手，选用2007~2013年沪深股市A股数据，利用参数检验和非参数检验的方法实证研究了财务重述的纵向资源配置效应。结果表明，房地产行业发生重述会对产业链上位于其上游的不同行业的资源配置产生无差异的影响，累计异常收益率呈倒U形。
Previous studies have indicated that financial restatement may lead to negative contagion effect in the industry.We selected the A-share data of building and real estate supply chain from 2007 to 2013, and than use parametric and non parametric tests to examine the vertical resource allocation effect of financial.In the end,we find out that the restaement occurrind in buildind and real estate act no different on various industries from upstream industry chain,the cumulative abnormal return rate is inverted U-shaped.
邱玉莲、孙书容
财政、金融
会计学财务重述资源配置产业链
accountingfinancial restatementresource allocationindustry chain
邱玉莲,孙书容.财务重述对房地产供应链资源配置影响实证研究[EB/OL].(2016-01-15)[2025-08-16].http://www.paper.edu.cn/releasepaper/content/201601-325.点此复制
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