The Analysis of Influencing Factors of Financial Restatements

With the development of Chinese economy, stock market is in an orderly and stable development. In the rapid development of Chinese stock market, the enterprise, creditors, investors, potential investors, government departments and other stakeholders paid more attention to the enterprise's financial reports. This paper selects financial restatements as a dependent variable, combines with a variety of variables, uses descriptive statistics and correlation analysis, establishes the logistic regression model to analyze the influencing factors of financial restatements. According to the research conclusion, we put forward corresponding suggestions. In view of this, we would love to help people have a thorough understanding of the stock market and master the accuracy and robustness of the financial reporting information.