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Benefit of Employees and Motivation for Earnings Manipulation—— A Case Study of Employee Shares
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作者 Veicheng Yu Haifeng Zou 《Journal of Modern Accounting and Auditing》 2005年第5期49-53,65,共6页
The employee shares of Guilin Jiqi became tradable in stock exchanges from June 2000. The firm coincidently made up her profit disclosed in the semi-annual report. After ruling out other explanations, we find that the... The employee shares of Guilin Jiqi became tradable in stock exchanges from June 2000. The firm coincidently made up her profit disclosed in the semi-annual report. After ruling out other explanations, we find that the fraud of Guilin Jiqi seems to be intended to help her employees (not including top managers) to reap profits at the expense of misled investors. Our findings offer a potential insight into relating employee shares to insider selling. 展开更多
关键词 employee shares accounting fraud benefit of employees insider selling
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“Labor Shortage” Reflects Employee Expectations for more Benefits
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《China Textile》 2010年第3期18-19,共2页
As the survey conducted by the MHRSS shows, after the Spring Festival, companies plan to recruit more workers than last year, and the percentage of companies that foresee recruitment difficulties are increasing.
关键词 MORE Labor Shortage Reflects employee Expectations for more benefits
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