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上市公司虚假财务报告的博弈分析 被引量:15

Game Analysis on Fraudulent Financial Reporting of Listed Companies
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摘要 In recent years, fraudulentfinancial reporting of listed companies inChina has often perplexed the investors,impairing their interests and disorderingthe stock market. By applying the gametheory, this article discusses the mechanismof fraudulent financial reporting of listedcompanies. Based on the analysis on somerecent cases in China, the author putsforward some suggestion for policy-makers. In recent years, fraudulentfinancial reporting of listed companies inChina has often perplexed the investors,impairing their interests and disorderingthe stock market. By applying the gametheory, this article discusses the mechanismof fraudulent financial reporting of listedcompanies. Based on the analysis on somerecent cases in China, the author putsforward some suggestion for policy-makers.
作者 黄鹏
出处 《中国注册会计师》 2002年第11期11-14,共4页 The Chinese Certified Public Accountant
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