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Identification And Treatment Of False Financial Reports In China

Posted on:2011-06-09Degree:MasterType:Thesis
Country:ChinaCandidate:B LiFull Text:PDF
GTID:2189360308476223Subject:Accounting
Abstract/Summary:PDF Full Text Request
Accounting fraud of companies always exists since the securities market has shown up, and brings enormous harm to the socio-economy. The outbreak of Enron hit the topmost point in Bankruptcy records of companies in the United States, and made the world people shocked. And domestic accounting fraud cases also continued to appear. Accounting fraud of companies had a serious impact on social and economic development, and caused a significant loss for investors, it has become a major malignant tumor of the capital market. Although the Government has taken a series of measures to strengthen the governance of listed companies, but this has not effectively curb accounting fraud, but has become worse. Therefore, the study of accounting fraud and making appropriate measures have important theoretical and practical significance, on the one hand, it can provide theoretical reference for China's relevant agencies to formulate policies to prevent accounting fraud, on the other hand, it can reduce investors'risks and costs, and protect investors'interests.The thesis draws from economics, management, accounting, and other multi-disciplinary knowledge, explores the theoretical sources of accounting fraud from the points of contract theory, the theory of limited rationality, principal-agent theory, the theory of property rights, game theory, combines the theories with the actual situation of accounting fraud of listed companies in China, uses the research strategy of standardized analysis and empirical analysis, mainly to empirical analysis, supplemented by the norms, tries to identify the accounting fraud, hopes to help the monitoring sector on governing accounting fraud of listed companies.
Keywords/Search Tags:False financial reports, Identification, Corporate Governance, Prevention
PDF Full Text Request
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