英语语法分析

Theory analysis, about effects caused by financial restatements of listed company.

第二部分是我国上市公司财务重述市场反应的理论分析。

Financial restatements will compromise the organizational legitimacy, enhance the company's audit risk.

财务重述会使公司的组织合法性损失，也会提高公司的审计风险。

The insider report phenomenon "good news announces early, then the bad news announces lately" is obviously in publishing restatements.

我国上市公司财务重述报告的披露明显存在着“好消息早，坏消息晚”的现象。