上市公司财务报告舞弊识别的实证研究

An empirical study on listed companies' financial reporting fraud identification

从沪深两市上市公司中选取1999—2010年期间受到中国证监会(或财政部)公开处罚的35家A股上市公司和35家正常公司为样本,用Logistic回归的实证分析方法建立财务舞弊定量识别模型。

Select from the listed companies in Shanghai and Shenzhen during the 1999-2010 by the China Securities Regulatory Commission （or Treasury） public penalties 35 a-share listed companies and 35 normal company for samples, using Logistic regression analysis method to establish quantitative identification of fraudulent financial reporting model.