上市公司财务报告粉饰研究综述

Analysis of the Research on the Financial Report Whitewash

财务报告是反映企业财务状况和经营成果的书面文件,对企业尤其是上市公司起到至关重要的作用,同时也是投资者和决策者的重要参考,而粉饰财务报告作为一部分上市公司基于各种原因的故意行为,会对资本市场造成一定的危害。本文对现有学者关于上市公司财务报告粉饰行为的动机、手段、甄别、影响等的研究进行分析,并对现有文献的研究进行归纳和评述,希望对深入研究上市公司财报粉饰有一定的帮助。

The financial report is written to reflect the enterprise＇s financial position and operating results of enterprises,especially the listed comparfies play a crucial role,but also an important reference for investors and policymakers,and whitewash financial reporting as part of intentional behavior of listed companies based on various reasons,which will cause some harm to the capital market. The existing scholars on the whitewashing of the financial reports of listed companies behavior motive,means,screening,review effect etc.The paper studies the existing literature, hoping to provide some help for further research on the city＇s earnings whitewash.