【正文】 n the Voluntary Restatement of Earnings （一）數據來源 — 重述清單 ? 樣本來源： The 2022 . GAO report Financial Statement Restatements： Trends,Market Impacts, Regulatory Responses, and Remaining ? 樣本特征： Only containing Restatements prompted by wrongdoing ? 樣本統(tǒng)計： Samp。 ? 市值： 公司資產的市場價值，即公司現有股份數額乘以每股市場價值。標準普爾（ Samp。 ? 公司樣本情況： 本研究采用樣本中公司的資產價值幅度為 ~1050億（美元），中位數為 。 ? In this study, disclosing earnings subsequent to Wrongdoing. The Effects of Social and Regulatory Forces on the Voluntary Restatement of Earnings Effects of Voluntary disclosure of wrongdoing ? 短期來看： Significant negative financial and managerial consequences(examples) The decision to voluntarily restate earnings can be highly problematic. ? 長期來看： Voluntary disclosure of wrongdoing may be a more effective strategy than concealment Regulators encourage the voluntary disclosure of wrongdoing. The Effects of Social and Regulatory Forces on the Voluntary Restatement of Earnings 二、提出假設 — Effects of Informal and Formal Forces ? 假設一： Informal Social Forces How do peers, industry leaders,and work connections affect the likelihood of a firm voluntarily restating its earnings? ? 假設二： Formal Regulatory Forces DO formal sanctions truly have a deterring effect? ? 假設三： Moderating Role of Firm Status How does firm’s status moderate the effects of informal forces and formal forces? The Effects of Social and Regulatory Forces on the Voluntary Restatement of Earnings 假 設 一 ? Hypothesis 1A (H1A)： Industry performance leaders that voluntarily restated will increase the likelihood that a firm in the industry will voluntarily restate its earnings. ? Hypothesis 1B (H1B)： Industry size leaders that voluntarily restated will increase the likelihood that a firm in the industry will voluntarily restate its earnings. ? Hypothesis 1C (H1C)： The greater the number of previous voluntary restaters in the industry, the greater the likelihood that a firm in the industry will voluntarily restate its earnings. ? Hypothesis 1D (H1D)： Network members that voluntarily restated will increase the likelihood that a firm in the work will voluntarily restate its earnings. The Effects of Social and Regulatory Forces on the Voluntary Restatement of Earnings 假 設 二 ? Hypothesis 2 (H2)： The greater the number of previous forced restaters in the industry, the lower the likelihood that a firm in the industry will voluntarily restate its earnings. The Effects of Social and Regulatory Forces on the Voluntary Restatement of Earnings 假 設 三： ? Hypothesis 3A (H3A)： The strength of the positive relationship between informal forces and the likelihood of a firm’s voluntarily restating its earnings will decrease with the firm’s status. ? Hypothesis 3B (H3B)： The strength of the negative relationship between formal forces and the likelihood of a firm’s voluntarily restating its earnings will increase with the firm’s status. The Effects of Social and Regulatory Forces on the Voluntary Restatement of Earnings 三、研究方法及分析模型 ? 數據來源 ? 變量分析：因變量、自變量、控制變量 ? 測驗分析：測驗模型、測驗結果、信度檢驗 The Effects of Social and Regulatory Forces on the Voluntary Restatement of Earnings （一）數據來源 — 公司樣本 ? 公司樣本來源： Execup database Execup數據庫的數據來源于公司的年度財務報表、股東簽署的委托書、美國證券交易委員會 (SEC)10K報告（ $年度報告），可查詢到美國公司高階主管薪資資料及產業(yè)資訊，包括了至今為止納入 標準普爾 1500指數 的 2532家公司資訊。普爾公司 編制的股票價格指數。 2022年，該指數代表了大約90%家美國公司總市值，其中公司市值變化幅度為 4000萬美元~3820億美元，中位數為 。 The Effects of Social and Regulatory Forces on the Voluntary Restatement of Earnings （一）數據來源 — 公司樣本 ? 注意： The sample contains only publicly traded firms. ? 理由： Given that several studies have shown that smaller firms are more likely to restate their earnings than larger firms, the use of the Samp。 ? 相對危險度（ RR）： 任意兩個個體的風險函數之比 ? 風險比 HR： 變量 xj暴露水平時的風險率與非暴露時的風險率，約等于相對風險率 RR ? 一般用于計算事件發(fā)生的可能性和時序性 ? 本文用于研究社會壓力和監(jiān)管勢力對 ‘ 重述不法行為及其財產的可能性 ’ 的影響。 ??? p 0 . 001 。 001).