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2012年退市新规明确了审计意见为退市指标。退市新规的出台给我国整治造假上市、公司违规等带来了新的希望。本文选取以深沪A股被证交所强制退市的47家公司和配对组样本。通过描述性分析、显著性检验等研究方法依次对样本进行,发现非标准审计意见对退市公司有识别作用。
The delisting new rules in 2012 clarified the audit opinion as delisting indicators. The introduction of new rules for delisting has brought new hope to rectification and fraud in China and listed companies in violation of regulations. This article selects Shenzhen and Shanghai A shares were forced to delisting the Stock Exchange 47 companies and matching sample. Through the descriptive analysis, significance test and other research methods in turn to the sample and found that non-standard audit opinion on the delisting of the company to identify the role.