| 上市公司财务报告舞弊识别的实证研究 |
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| 引用本文： | 王雅,袁泉.上市公司财务报告舞弊识别的实证研究[J].经济研究导刊,2012(29):139-140. |
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| 作者姓名： | 王雅 袁泉 |
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| 作者单位： | 兰州交通大学经济管理学院,兰州,730070 |
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| 摘 要： | 从沪深两市上市公司中选取1999—2010年期间受到中国证监会(或财政部)公开处罚的35家A股上市公司和35家正常公司为样本,用Logistic回归的实证分析方法建立财务舞弊定量识别模型。
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| 关 键 词： | 财务报告 舞弊 Logistic回归 识别模型 上市公司 |
An empirical study on listed companies' financial reporting fraud identification |
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| WANG Ya
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YUAN Quan.An empirical study on listed companies' financial reporting fraud identification[J].Economic Research Guide,2012(29):139-140. |
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| Authors: | WANG Ya YUAN Quan |
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| Institution: | (Economy and management college, Lanzhou communication university, Lanzhou 730070, China) |
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| Abstract: | Select from the listed companies in Shanghai and Shenzhen during the 1999-2010 by the China Securities Regulatory Commission （or Treasury） public penalties 35 a-share listed companies and 35 normal company for samples, using Logistic regression analysis method to establish quantitative identification of fraudulent financial reporting model. |
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| Keywords: | financial reports fraud Logistic regression recognition model listed companies |
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