restatements

英 [ˌriːˈsteɪtmənts] 美 [riˈsteɪtmənts]

n.  重申;再次声明;重说
restatement的复数

柯林斯词典

  1. N-COUNT 重申;再次声明;重说
    A restatement of something that has been said or written is another statement that repeats it, usually in a slightly different form.
    1. I hope this book is not yet another restatement of the prevailing wisdom...
      我希望这本书不会又是重复一些流行的至理名言。
    2. Mr Prescott concentrated on offering a classic restatement of Labour values.
      普雷斯科特先生专注于对工党价值观进行经典的阐释。
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双语例句

  1. To complement this move, the Treasury intends to commission a rigorous analysis of factors driving financial restatements, and their impact on investors and the capital markets.
    作为补充，美国财政部打算对造成财务报表重新发布的因素及其对投资者和资本市场的影响，进行一次严格的分析。
  2. Restatements pose significant costs on our capital markets.
    重报业绩为我们的资本市场带来了巨大的成本。
  3. Some of these restatements might not be material to investors, and others may simply reflect new accounting standards interpretations.
    部分业绩的重新发布可能对投资者并不重要，其它则可能只是反映了新的会计准则解释。
  4. Another emerging challenge is the soaring number of financial restatements over the past decade.
    另一个日益显现出来的挑战是，过去10年，重新发布财务报表的数量不断飙升。
  5. Financial Restatements and Audit Firms 'Risk Management Strategy
    财务重述与会计师事务所风险管理战略
  6. This volume of restatements reflects, in part, the complexity of our financial reporting system.
    在一定程度上，重新发布的财务报告数量如此众多，反映了我们财务报告体系的复杂性。
  7. And you have no restatements if the order is increasing or if the order is decreasing and it doesn't change the computation you all agree with me, okay?
    如果顺序增加或减少，而且你们并没有重申，但它不会改变计算，你们都同意我的看法吗？
  8. Non-audit Services and Financial Restatements& Evidence from Chinese Listed Companies
    非审计服务与财务重述&来自上市公司的证据
  9. With frequently false accounting information has been found in domestic and international, the reliability of financial statements has been questioned more and more, while the phenomenon of financial restatements have been drawing more attention.
    随着国内外频繁发生的会计信息造假丑闻，财务报表的可靠性遭到了越来越多的质疑，同时，财务重述现象作为一种重大会计信息更正机制也受到了更多的重视。
  10. Since the mid 1990 s, financial restatements problem gradually be concerned regulators and academia.
    自20世纪90年代中期以来，学术界和监管机构逐渐关注财务重述问题。
  11. Executive changes can separate the companies from the matters damaging their legitimacy, showing that companies are dealing the problems left behind the financial restatements.
    而高管变更这种行为正是将有损组织合法性的事件从公司中分离出来，表示公司在处理财务重述中遗留下的问题。
  12. In the theoretical part, introduced the concept of financial restatements and the motivation of financial restatements first, and then introduced the concept of audit risk and audit risk factors.
    在理论部分，先介绍了财务重述的概念以及财务重述的动因，然后介绍了审计风险的概念及审计风险的影响因素。
  13. This paper outlines the theory of organizational legitimacy firstly, and then analyzes the relationship between financial restatements and organizational legitimacy and the executives 'turnovers influence on organizational legitimacy after their financial restatements.
    本文首先对组织合法性理论进行概述，分析了财务重述与组织合法性的关系，以及财务重述后高管变更对组织合法性起到的作用。
  14. Financial restatements Show that there are information omissions or mistakes in financial statements which listed companies have disclosed. It can mistake investor, go against the reasonable allocation of resources and the effective operation of capital market.
    财务报表重述表明上市公司已经披露的财务报表存在信息遗漏或差错，对投资者起到了误导作用，不利于资源的合理配置和资本市场的有效运行。
  15. This passage studies its relationship with audit risk from the perspective of financial restatements.
    本文从财务重述的角度出发来研究其与审计风险的关系。
  16. First, this part of the main problems studied in this paper to define the main concepts, including the concept of audit quality, the concept of financial restatements.
    这一部分首先对本文所研究的主要问题的主要概念进行界定，包括审计质量的概念、财务重述的概念。
  17. This paper focuses on which corporate governance characteristics relates to the probability of occurrence of financial restatements and the direction of influence.
    财务重述的发生有其公司治理层面的深刻的原因，论文重点讨论哪些公司治理特征与财务重述发生的概率相关，影响方向如何。
  18. Financial restatements are in bad conditions in quantity and quality, restatement events have very serious influences to the capital market. ( 2) In the window period, financial statements have significant effects to the stock price on the whole.
    财务报表重述在数量和质量方面均存在不良状况，重述事件对资本市场的影响非常严重。其二，在（-3,3）的窗口期内，财务报表重述公告对股票价格的整体影响显著为负。
  19. Recently, investors and capital markets all over the world are mislead by many of the financial statement restatements, which has resulted in the inefficiency of resource allocation.
    近年来国内外大量的财务报表重述对投资者和资本市场起到了误导的作用，导致了市场资源配置的低效率。
  20. The financial statement restatements, to some extent, have shaken the confidence the investors have on the financial reporting system.
    财务报表重述在一定程度上动摇了投资者对财务报表系统的信心。
  21. The financial restatements have industry transfer effects.
    财务重述公告具有行业信号传递效应。
  22. The research conclusion supports the opinion that under the pressure of capital market, listed companies have earnings manipulation behaviors under the motivation of financing demand. Thirdly, the relationship of control variables and financial restatements.
    研究结论支持了在资本市场的压力下，上市公司存在基于融资需求动机的盈余操纵行为的观点。其三，控制变量与财务重述相关关系。
  23. The results indicate that better corporate governance will lower the probability of financial restatements.
    研究结论表明，良好的公司治理有助于减少低质量的会计信息披露，降低财务重述行为的发生概率。
  24. Also we found that disclosure the information of internal control deficiencies has experienced more financial restatements, and the quality of the appointed external auditors are lower.
    同时发现，披露内部控制缺陷信息的企业更多的经历了财务报告重述，聘请的外部审计师的质量更低。
  25. In this situation, executives change sensitivity decreases after financial restatements.
    当公司发生财务重述时，高管变更的敏感性会降低。
  26. Through combing literature review of the financial restatements, we found that the focus of the present study focused on investigation of company governance mechanism to the influence of restatement and oblivious the external audit.
    经过对财务重述问题相关文献的回顾，发现目前研究的焦点集中于公司治理机制对财务重述的影响，然而却忽略了与公司治理机制相关而不可缺少的一部分&独立第三方外部审计。
  27. The major study conclusions are as follows: Firstly, the relationship of equity incentive and financial restatements.
    研究主要结论如下：其一，股权激励与财务重述的相关关系。
  28. It can be said that the frequent financial restatements of listed companies constitute a serious challenge to the capital market.
    可以说，上市公司日趋频繁的财务重述行为已对资本市场的健康运行构成了严峻挑战。
  29. The results are as follows: 1. Companies are more likely to change executives after financial restatements.
    研究结果表明：1、财务重述后公司更容易发生高管变更。
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