| Since twenty-first Century,with the rapid development of the world economy,China's social economy has always maintained a state of rapid development,and at the same time the securities market is increasingly active.With the increase of the number of Listed Companies in the stock market,the internal environment of the securities market is becoming more and more complex,which may lead to a series of problems.In these problems,the issue of information disclosure of listed companies depends on the importance of the listed companies.The quality of information disclosure of listed companies will directly affect the smooth operation of the capital market,and is of great significance for the steady development of the whole social economy.At present,the research on financial fraud of listed companies is mainly based on theoretical research,mainly analyzing the ways and means,causes and Countermeasures of financial fraud of listed companies.Less quantitative methods are used to carry out related analysis,and the financial frauds of listed companies are combined with the theory of prospect and game theory.Row analysis ignores the irrational behavior of related subjects.Therefore,on the basis of combing and summarizing a large number of domestic and foreign literature about future theory,game theory and financial fraud of listed companies,this paper takes static game analysis,static game expansion analysis and evolutionary game analysis as the main line,and then puts forward relevant countermeasures and suggestions.This paper analyzes the relationship between the three parties of listed companies,accounting firms and supervision departments,and the relationship between the static game,the static game expansion and the evolutionary game by constructing the conceptual model,and the relationship between the static game,the static game and the evolutionary game by constructing the conceptual model.Research.Secondly,we combine the prospect theory with the static game,fully consider the income of the uncertain elements in the income function,and construct the static game model between the three parties of the listed companies,the accounting firms and the supervision departments and analyze it.Thirdly,we construct the extended game model to expand and modify the former static game model.Firstly,it expounds the necessity of expanding the analysis,then introduces the prospect theory to construct the static expansion model and solves it,and analyzes the influence of the changes on the strategy selection based on the perspective of listed companies,accounting firms and supervision departments,and points out that the influence of the related variables on the strategy selection conditions.The difference between the static game analysis and the previous analysis is different.Then,we combine the prospect theory with the evolutionary game theory to analyze the financial fraudulent behavior of the listed companies and introduce the evolutionary game model between the listed companies and the supervision department by introducing the prospect theory,and use the value function in the foreground theory to establish the corresponding replication dynamic equation and the perception income matrix.By solving the model and carrying out the simulation analysis,the evolution of the parameters is obtained.The influence of path is the sensitivity analysis of evolution stable strategy to each parameter change,and finally obtains the strategy of evolutionary stability.Finally,based on the analysis of the game model mentioned above,the countermeasures and suggestions are put forward from three aspects of listed companies,accounting firms and supervision departments. |
