Fraud Identification of Chinese Listed Companies——an Improvement Based on M-Score

• 作 者: 陆晚亭 赵晓康
• 机 构: GloriousSunSchoolofBusinessandManagement
• 出 处: 东华大学学报:英文版
• 发表日期: 2020年3期
• 关键词: financial fraud M-score model threshold setting receiver operating characteristi

To evaluate the applicability of the M-score model in the Chinese capital market,this research observed 190 financial fraud samples punished by the China Securities Regulatory Commission(CSRC)in the years from 2014 to 2018.The test results indicate that t