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从企业操纵经营业绩的行为看会计信息的失真现象 被引量:3

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作者 胡玉波 杨丹
出处 《黑龙江财会》 2001年第8期42-43,共2页 Heilongji Finance Accounting
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同被引文献14

  • 1Beasley, M. 1996. An empirical analysis of the relation between board of director composition and financial statement fraud. Accounting Review, 71 (4).
  • 2Beneish, M. 1997. Detecting GAAP violation:implications for assessing earnings management among firms with extreme financial performance. Journal of Accounting and Public Policy,Vol. 16.
  • 3Coderre, G. D. 1999. Using Data Analysis Techniques to Detect Fraud. Global Audit Publications.
  • 4Fanning,K. ,Cogger, K. 1998. Neural detection of management fraud using published financial data', International Journal of Intelligent Systems in Accounting. Finance and Management, 7(1).
  • 5Green,B. P., Choi, J. H. 1997. Assessing the risk of management fraud through neural network technology. Auditing. A Journal of Practice and Theory, 16(1).
  • 6Hamen,J. V., McDonald, J. B., Messier, W. F. and Bell, T. B.1996. A generalized qualitative- response model and the analysis of management fraud. Management Science, 42 (7).
  • 7Loebbecke,J. ,J. Willingharn. 1988. Review of SEC Accounting and Auditing Enforcement Releases. Working Paper, University of Utah.
  • 8Porter, B., Cameron, A. 1987. Company fraud - what price the auditor. Accountant's Journal, December.
  • 9数据解密.纵横财经[J].中国证券期货,2001,12.
  • 10周夏飞.上市公司会计信息失真的分析[J].税务与经济,2000(2):76-78. 被引量:3

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