Research on the Warning Model of Financial Statement Fraud: Evidence from Chinese Manufacturing Listed Companies

摘要：

In recent years, the financial statement fraud has disturbed the capital market seriously, which becomes a common problem. It is necessary to establish a warning model of financial statement fraud to help develop risk-oriented auditing and riskoriented supervising. In this article, a warning model is established, using the latest published financial data of 144 Chinese manufacturing listed companies, and the reliability of this model is tested by the test samples.

关键词： Financial Statement Fraud Warning Model Manufacturing Listed Companies

作者: Xiuzhi LI

作者单位: School of Management,China University of Mining and Technology,China

会议类型: 国际会议

会议名称: 工业工程与系统管理2007年国际会议(International Conference on Industrial Engineering and Systems Management)(IESM 2007)

会议地点: 北京

会议语种:英文

在线出版日期: 2007-05-30（万方平台首次上网日期，不代表论文的发表时间）