上市公司会计师事务所变更原因及其对股价的影响
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密 惠 保
上市公司会计师事务所变更原因及其对股价的影响(论文9000字)
摘 要：本文通过事件研究法，选取2014-2016年我国A股上市公司数据，研究了上市公司变更会计师事务所带来的股价影响。研究发现：上市公司变更会计师事务所，在披露原因归咎为上市公司自身而非前任会计师事务所时，市场反应为负。此外，当上市公司披露的原因与前任会计师事务所报备的不一致时，也会在短期内产生负面的市场效应。
关键词：会计师事务所变更；上市公司；变更原因；一致性
Research on the Reasons and Consequences of Listed Companies
in Change of Accounting Firm
Abstract: Taking samples of A-share listed companies for the period 2014-2016, this paper researches the influence of changing accounting firm with event study. The study finds that the companies which blame the changing event on themselves rather than accounting firms, will have negative market effects. What’s more, when the reasons that the companies disclosed are different from those accounting firms reported, the companies will also suffer negative market effect. [版权所有：http://think58.com]
Key words: CPA Change, Listed Companies, Reasons of Change, Consistency
[资料来源：www.THINK58.com]