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本文收集了2004年至2009年5月因提供与事实不符的财务报告而被证监会处罚,舞弊年度始于2001年以后的上市公司为研究样本,并按照一定的标准为每家受处罚公司选取了配对公司,就其公司治理与财务指标因素进行了回归分析,最后建立了基于公司治理和财务指标的会计行为异化识别模型,并进行了检验,其总体预测正确率达83.8%。
This article collected from 2004 to May 2009 because of the provision of factual inconsistencies in the financial report was the SFC punishment, fraud year began in 2001 after the listed companies as a sample of the study, and in accordance with certain standards for each of the penalized companies selected Paired company, conducted regression analysis on the factors of corporate governance and financial indicators, and finally established a model of alienation of accounting behavior based on corporate governance and financial indicators, and tested the overall prediction accuracy rate of 83.8%.