Financial restatement runs counter to the positive expectations of information users and reduces their trusting beliefs in the firms. When trust violation occurs, firms may adopt multiple strategies to restore trust both in speech and in behavior. This paper studies the trust repair strategy of listed companies after financial restatement from the perspective of behavior. Firstly, the status quo of financial restatement of A-share companies in Shanghai and Shenzhen Stock Exchanges from 2012 to 2015 is analyzed. Then, the status quo and attribution characteristics of trust restoration of enterprises are analyzed from the perspectives of management change, directors' change, accounting firm change and good news announcement. The result of the paired test shows that:after the financial restatement, the quantity and frequency of the three kinds of trust repair behavior, including the change of the management, the change of the directors and the publication of the good information, were significantly greater than before the financial restatement, and the quantity and frequency of the change in accounting firms did not differ significantly; while for the control group, the result of the test of the above-mentioned four kinds of behavior was not significantly different. The results show that, after the financial restatement, the listed companies will take various actions based on internal reasons to actively repair the trust damage suffered by the restatement behavior instead of attributing the trust violation behavior to the accounting firm's fault.