The Origin and Governance on the Earnings Manipulation of Chinas SMEs--Based On the Triangle Theory of Fraud
Earnings manipulation is the behavior the enterprise management stratums choose consciously to achieve the maximum of their utility through accounting methods or non-accounting methods.Traditional research of earnings manipulation paid more attention to manipulative behaviors and results,which,however,ignored the investigation of actors,causes and processes.This paper,by making use of the fraud triangle theory and so on,made an analysis of the manipulation environment of SMEs in China,elaborated the motivation of earnings manipulation from the urgency degree of the pressure and hierarchy of needs,and described the space of earnings manipulation from the processes of ex-ante,mid-event and ex-post,then expounded the excuses of earnings manipulation from the elimination of moral constraints.On the basis of these,suggestions such as stress relieving,opportunities eliminating and rationalization weakening were proposed to realize the effective governance of the manipulation behaviors of Chinas SMEs.
Fraud triangle theory SMEs Earnings manipulation
LIU Zhengjun YE Changliang
School of Finance and Economics,Hunan University of Technology,Zhuzhou,P.R.China,412000
国际会议
青岛
英文
139-143
2012-07-20（万方平台首次上网日期，不代表论文的发表时间）