| 上市公司财务舞弊实证分析 |
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| 引用本文： | 许存兴,张芙蓉.上市公司财务舞弊实证分析[J].天津商学院学报,2010,30(3):51-54,64. |
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| 作者姓名： | 许存兴 张芙蓉 |
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| 作者单位： | 许存兴,XU Cun-xing(渭南师范学院管理科学系,渭南,714000);张芙蓉,ZHANG Fu-rong(中国人民银行渭南中心支行,渭南,714000) |
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| 基金项目： | 渭南师范学院研究生项目，渭南师范学院一般项目 |
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| 摘 要： | 在奔福德定律的基础上，选取被证监会因舞弊而处罚的上市公司为样本，并对每个样本公司进行配对，利用样本公司和配对公司财务数据进行实证测试，发现舞弊样本公司更可能通过利润表造假，财务报表第四季度真实性最低。因此，加大对利润表及第四季度监督审查力度可以降低舞弊的可能性。
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| 关 键 词： | 奔福德定律 上市公司 财务数据 实证分析 |
Empirical Analysis of Fraudulent Financial Affairs of Listed Companies |
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| XU Cun-xing,ZHANG Fu-rong.Empirical Analysis of Fraudulent Financial Affairs of Listed Companies[J].Journal of Tianjin University of Commerce,2010,30(3):51-54,64. |
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| Authors: | XU Cun-xing ZHANG Fu-rong |
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| Institution: | XU Cun-xing,ZHANG Fu-rong(1.Department of Management Science,Weinan Teachers University,Weinan 714000,China,2.Weinan Central Branch,People\'s Bank of China,China) |
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| Abstract: | Based on Benford's Law,the paper takes listed companies punished by China Securities Regulatory Commission because of fraudulent financial affairs as sample,pairs each sample company,has an empirical test of financial data of sample company and paired company,and draws a conclusion that listed companies with fraudulent financial affairs are likely to make up profit sheets and the data of the fourth quarter is lowest in authenticity.Therefore,it is necessary to strengthen supervision and auditing of profit s... |
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| Keywords: | Benford\'s Law listed company financial data empirical analysis |
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