論財務報告重編之民事責任 -以證劵詐欺為中心
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- 最後更新日期:109-05-13
- 資料點閱次數:262
The term financial restatement at first sounds harmless for just correcting errors of the previously issued financial statements. Restating financial statement is required in securities market only when the misrepresentations or omission exceed specific material standards. All fanancil statement with material misrepresentations or omission may mislead investorers. Since the investors who made decisions according to the uncorrected financial statements may suffer pecuniary loss. Therefore all material false statement should be restated. However why not all restating company are charged with securities fraud liabilities? For some restating companies, the competent authority merely gives them orders to restate and reissue financial statement without administrative penalty. While prosecuting agencies or investor protection center on behalf of investors bringing securities fraud class action against restating company usually lose the lawsuits because the subjective mental element cannot be proved. This thesis discusses whether the investors who suffer losses from the misleading financial statement should and how to get the damages from such restating companies. It starts from introducing the standards, reasons and cases of financial restatement. Further it analyses the reasons why these restating companies should be liable for securities fraud. Finally it seeks ways to to let the suffering investors get damages and deter the specipic type of securities fraud. These efforts will also contribute to economic growth and market stability.
資料來源:http://handle.ncl.edu.tw/11296/ndltd/55099642286793176139