我国上市公司利润操纵行为定量分析方法研究

Study of Method to Quantitative Analyze Profit Control in Listed Company in China

当前我国上市公司利润操纵行为研究中大多采用定性分析而较少进行定量分析。通过将数据挖掘的方法应用到利润操纵行为的研究中,重点分析几种定量方法在发现利润操纵行为中的应用并进行简单的实证分析,为更深一步的研究提供理论支持。

At present, in China, the study of profit control in listed companies adapts mostly qualitative analysis, few with quantitative analysis. The dug data are applied to the study of profit control, analyzed the application of several quantitative analysis to finding profit control and with examples, provided theoretical support for future research.