期刊文献+

会计舞弊特征分析 被引量:3

下载PDF
导出
摘要 本文对国内外学者关于上市公司舞弊形态方面的研究成果进行了总结,在此基础上,以中国证券监督委员会2002年至2008年度公开处罚公告为蓝本,运用描述统计与比例分析的方法,试图找到现阶段中国上市公司舞弊方式特征,典型的舞弊手法等,为提高舞弊监管、建立舞弊治理体系提供依据。
作者 郑永芳
出处 《财会通讯(下)》 2010年第4期60-62,共3页 Communication of Finance and Accounting
  • 相关文献

参考文献6

二级参考文献30

  • 1Jan R. Williams. 1998. GAAP Guid. Harcourt Brace & Company
  • 2IASC. 2001. International Accounting Standards 2001. IASC
  • 3Bushman, R. , Smith, A.. 2001. Financial accounting information and corporate governance. Journal of Accounting and Economics, ( Dec. , 1 - 3), p237 - 333
  • 4Lambert, R.. 2001. Contracting theory and accounting. Journal of Accounting and Economic (Dec. , 1 - 3), p3 - 87
  • 5Robert Bushman, Qi Chen, Ellen Engel, Abbie Smith. 2004. Financial accounting information, organizational complexity and corporate governance systems. Journal of Accounting and Economics p167 - 201
  • 6Ball, R. , Kothari, S. P. , Robin, A.. 2000. The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics 29, 1 - 51.
  • 7Brickley, J., Smith, C., Zimmerman, J.. 1997. Managerial Economics and Organizational Architecture. McGraw-Hill Companies, New York.
  • 8Bushman, R. , Smith, A. , 2001. Financial accounting information and corporate governance. Journal of Accounting and Economics 32, 237 - 333.
  • 9Bushman, R. , Indjejikian, R. , Smith, A. , 1995. Aggregate performance measures in business unit manager compensation:the role of intrafirm interdependencies. Journal of Accounting Research 33 ( Suppl. ), 101 - 128.
  • 10Bushman, R., Indjejikian, R., Smith, A., 1996. CEO Compensation: the roleofindividualperformance evaluation. Journal of Accounting and Economics 21, 161 - 193.

共引文献382

同被引文献22

引证文献3

二级引证文献3

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部