| 财务报告舞弊特征研究的实证发现:文献综述与评论 |
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| 引用本文： | 吴革. 财务报告舞弊特征研究的实证发现:文献综述与评论[J]. 财会通讯, 2009, 0(3) |
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| 作者姓名： | 吴革 |
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| 作者单位： | 对外经济贸易大学国际商学院; |
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| 基金项目： | 对外经济贸易大学“211工程”三期重点学科建设项目;;国家社会科学基金项目(编号:05BJL028)的阶段性成果 |
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| 摘 要： | 本文旨在对国内外财务报告舞弊特征实证研究的文献进行梳理与回顾,重点从舞弊公司财务报告特征指标和财务报告舞弊识别模型两方面进行总结,系统地评述了有关该领域的研究成果,在此基础上探讨相关问题研究的不足及未来的研究方向。
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| 关 键 词： | 财务报告舞弊 实证研究 |
Empirical Findings on the Research about Financial Statement Fraud:Literature Review & Analysis |
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| Wu Ge. Empirical Findings on the Research about Financial Statement Fraud:Literature Review & Analysis[J]. Communication of Finance and Accounting, 2009, 0(3) |
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| Authors: | Wu Ge |
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| Affiliation: | International Commercial School;University of International Business and Economics;Beijing 100029 |
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| Abstract: | Through recalling and reviewing empirical literatures,home and abroad,on financial frauds,summarizing from corresponding earmark indexes and discerning models,and systematically commenting on corresponding literatural results,this thesis aims at finding out shortcomings of recent research,and then,specifying future researching direction. |
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| Keywords: | Financial report fraud Empirical research |
| 本文献已被 CNKI 等数据库收录！ |
