Detecting False Financial Statements Using Published Date: Some Evidence From China

To be listed false financial statements practices behavior, takes one kind of accountant the phenomenon, is not accidental, also not isolated. Our country capital market establishment lasts short, the market supervision is insufficiently experienced, many to be listed are from State-owned business remanufacture going on the market, brings many questions. No matter the accounting standards and the system, the audit criteria and Accounting firm's quality urgently awaits to enhance, therefore our country also repeatedly presents accountant creating a false impression the case. But no matter financial corrupting practices the technique is how ingenious, it after must, in financial report's information disclosed that gives oneself away. Studies our country To be listed false financial statements practices the characteristic, in order to its financial cheat, in dissects its information to disclose that appears the primary form, to guarantee that our country capital market accounting information real builds together the powerful defense line fairly and justThis article uses the empirical study the method, in the elaboration related research results and in theoretical analysis's foundation, to the correlation factor which relates with the corrupting practices financial report carries on the model analysis using To be listed's public data. Model sample including 78 companies, Selects 92 reports of 1996--2004 year To be listed annual report data ,involves 46 corrupting practices annual report, other 46 annual reports from normal company; Chooses ten variables to take the false financial statements practices forecast the analysis. The application multivariable's statistical method Logistic Regression takes the false financial statements practices forecast the recognition factor model.This article findings discovered: The model result is the comparison, the precision surpasses 81.5%. Has achieved the research anticipated, obtains to be listed in the variable selection to corrupt practices finally in the annual report the index of correlation and corrupting practices has the possible high relevance, through the elimination variable's collinear relations, the model result demonstrated: The corrupting practices company compares with the non-corrupting practices company has the higher equity ratio, the lower property ratio of margin Therefore the findings had proven powerfully this model in the corrupting practices financial report forecast is very effective, can for financial report information and so on auditors, tax affairs department and other Government department as well as banking system explanations provides the very good help.