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首页> 外文会议>International conference on financial risk and corporate finance management >Does Financial Restatement Make Managerial Reputation Damaged?
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Does Financial Restatement Make Managerial Reputation Damaged?

机译：金融重置是否使管理声誉受损？

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There is less evidence on whether reputation mechanism enables more efficient corporate governance with the low-leveled credibility and integrity being currently in China. From the view of company restatement, this paper selected 184 A-share listed companies which had issued financial restatement on core accounting profit and earnings adjustment between 2007 and 2009 as the study sample to empirically test the impact of financial restatement on management turnover. Thus, the role of reputation mechanism in corporate governance could be tested. The results show that financial restatement reduces the management’s reputation and that financial restatement also significantly reduces the management’s media count as well, thereby reducing the management’s reputation. This paper enriches the research on corporate management and offers suggestions to government and investors by choosing the role of reputation mechanism in restatements as a new perspective.
机译：有关声誉机制是否能够更高效的公司治理，以及目前在中国的低级别信誉和诚信中，还有更少的证据。从公司重述的角度来看，本文选定了184家A股上市公司，该公司在2007年至2009年期间发布了关于核心会计利润和盈利调整的财政部，因为研究样本要明确测试财务重述对管理营业额的影响。因此，可以测试声誉机制在公司治理中的作用。结果表明，金融重置降低了管理层的声誉，而且金融重置也显着降低了管理层的媒体计数，从而降低了管理层的声誉。本文通过在重述重述中选择声誉机制的作用，丰富了对企业管理的研究，并为政府和投资者提供建议。

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