| 1. | The accounting errors and ways of corrections
浅述电算化会计错帐的更正方法 |
| 2. | Correcting methods on hospital accounting error
医院会计差错更正方法 |
| 3. | Several suggestions about revising method of accounting error
关于会计差错更正方法的几点建议 |
| 4. | Discussion on correcting accounting error and balance management of listed companies
上市公司会计差错更正与盈余管理问题探析 |
| 5. | Comparison of the alteration of the accounting policies and the correction of the accounting errors
会计政策变更和会计差错更正的比较 |
| 6. | Is not intended to disclose each and every accounting error or financial irregularity
并非旨在揭露会计上的每个错处或财政上的每个流弊。 |
| 7. | The handling of the influence from accounting policy changing and accounting error rectification in income taxes
会计差错更正对所得税影响的处理 |
| 8. | Similarities and differences between accounting policy change , accounting estimate change and accounting error correction
会计估计变更和会计差错更正的异同 |
| 9. | The forth chapter includes hypothesis , subjects , materials , collect data , identify errors , account errors and analyze errors
第四章节作者提出了假设，研究的对象，材料，并对所搜集的数据进行了辨认，统计和分析。 |
| 10. | In the years of errors and corrections respectively , through the empirical analysis on stockjobbing amount and price , it researches there ' s no difference on studied sample and control sample in appointed areas , and the investors of our securities business have no specially attention on these information . on the other word , we validate the corrections of accounting errors have no market conductibility . later , it analysis the reasons
分别在会计差错的发生年度和差错的更正年度中，通过测试和控制样本的股票交易量、平均超额收益率和累计超额收益率在报表公布日前后各30天的时窗内的检验，说明我国证券市场的投资者对这类信息未予以特别关注，即我国上市公司的会计差错及其更正行为不具有市场传导效应，并进一步从理论上分析了这种现象产生的原因。 |
