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公司治理与财务舞弊:理论和实证 被引量:2

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摘要 财务舞弊是一直令会计界头痛的问题。如何对财务舞弊行为进行治理,从根本上解决这一问题,受到广大财务报告使用者的关注。本文从公司治理的视角出发,结合中国特殊的制度背景,研究了内外部治理机制对财务舞弊行为的影响。研究发现股权集中度、少数股东联盟、CEO任期、总经理董事长独立性和法制环境等因素在不同程度上对财务舞弊行为产生影响,并针对此结论提出了若干政策性建议。
作者 杨薇
机构地区 国家开发银行
出处 《现代商业》 2010年第27期117-117,116,共2页 Modern Business
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