摘要
用68个存在财务报告舞弊和68个正常上市公司为样本,把分析性复核方法与4种模型相结合建立财务报告舞弊识别模型,以此检验财务报告舞弊行为是否会使财务结构出现异常状态。结果显示:舞弊行为确实导致企业的财务结构出现异常状态,4种识别模型都具有一定的有效性,并且发现Logistic回归模型的识别率最高。
This article combines four models with analytical rechecking method to build fraud financial report identification models. Based on the samples of 68 listed corporations with normal financial reports and the same number of such corporations in financial report fraud, it examines whether financial reports fraud causes abnormality in financial structure. The result indicates that the fraud behavior does make listed corporations" financial structure abnormal, and the four identification models all bear some validity while logistic regression analysis model can find the fraud financial reports most effectively.
出处
《四川大学学报(哲学社会科学版)》
CSSCI
北大核心
2006年第3期51-57,共7页
Journal of Sichuan University:Philosophy and Social Science Edition
基金
国家社科基金项目"中国信用体系中信用结构和信用链研究"的阶段性成果之一(05BJY002)