虚假陈述
重要性(审计)
前因(行为心理学)
法律与经济学
会计
认识论
精算学
业务
社会学
心理学
美学
法学
哲学
政治学
社会心理学
标识
DOI:10.54097/ehss.v11i.7526
摘要
The new regulations on securities misrepresentation in China at the beginning of 2022 have clearly eliminated the need for the antecedent procedure, which has made the issue of the criteria for determining the materiality of securities misrepresentation ambiguous in academic circles, including in judicial practice. In this study, the authors focus on the issue of the criteria for determining the materiality of securities misrepresentation after the elimination of the antecedent procedure. In the course of the study, the authors mainly adopted the thesis analysis method and the case analysis method. Through analyzing the literature, the views of different scholars are combined with actual cases, and finally came to the conclusions. The significance of this study lies in the discussion and clarification of the standard of materiality determination after the elimination of the antecedent procedure, which will provide partial guidance for the academic discussion and judicial practice encountered in this issue.
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