财务重述动因研究述评

Increased financial restatement in recent years has attracted investors, academics and regulatory authorities' wide attention. Exploring the deep motivation of financial restatement, seeking effective ways to reduce restatement and curb financial fraud have become an imperative task, and also become a question had to be solved to enhance companies' accounting information disclose quality. This paper systematically reviews related research about the motivation of financial restatement. I hope this paper has some useful hints for our country's related study.