| 企业危机与管理舞弊的相关性研究 |
| |
| 引用本文： | 徐莉莎.企业危机与管理舞弊的相关性研究[J].华东经济管理,2004,18(5):127-130. |
| |
| 作者姓名： | 徐莉莎 |
| |
| 作者单位： | 杭州电子科技大学,浙江,杭州,310018 |
| |
| 摘 要： | 文章选取因年报存在管理舞弊而被证监会会处罚的上市公司为研究样本,按照一定的配比原则选取了配比样本,并计算了行业平均水平,对企业和管理舞弊之间的相关关系进行了实证分析。研究结果表明,企业危机与管理舞弊高度相关。此外,主营业务毛利率、总资产收益率等指标能够显著识
|
| 关 键 词： | 企业危机 管理舞弊 相关性 |
| 文章编号： | 1007-5097(2004)05-0127-04 |
| 收稿时间： | 2004/8/16 0:00:00 |
| 修稿时间： | 2004年8月16日 |
Study on the Correlation Between Enterprise Crisis and Management Fraud |
| |
| XU Li-sha.Study on the Correlation Between Enterprise Crisis and Management Fraud[J].East China Economic Management,2004,18(5):127-130. |
| |
| Authors: | XU Li-sha |
| |
| Institution: | Hangzhou Dianzi University, Hangzhou 310018,China) |
| |
| Abstract: | This study obtained the management fraud firms from CSRC Releases issued between 1994 and 2004. On the basis of matching principle, this study selected nonfraud firms. Further more this study calculated the average level of industry. The results of the study suggest that the correlation between enterprise crisis and management fraud is prominent. Otherwise, the study confirmed several indexes can discriminate fraud firms. Although the financial reporting is fraudulent, these indexes can tell the right story. |
| |
| Keywords: | enterprise crisis management fraud correlation |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
| 点击此处可从《华东经济管理》浏览原始摘要信息 |
| 点击此处可从《华东经济管理》下载免费的PDF全文 |
|
