1) Financial fraud inducement
财务舞弊诱因
2) Causation of financial fraud
财务舞弊动因
3) corrupt inducement
舞弊诱因
4) Financial fraud
财务舞弊
1.
Influence of economic crisis on enterprise financial fraud
经济危机对企业财务舞弊的影响
2.
Based on a sample of 137 financial fraud listed companies and matched control no-fraud firms,this paper empirically tests the relationship between investors legal protection and the likelihood of firm financial fraud.
本文以我国2002—2004年受处理的137家上市公司及配对公司为研究对象,通过对投资者法律保护与财务舞弊之间关系的实证研究发现,投资者法律保护程度与上市公司财务舞弊负相关,投资者法律保护程度的改善能有效降低财务舞弊概率。
5) fraudulent financial reporting
财务报告舞弊
1.
Hypothesis of Four Factors for Fraudulent Financial Reporting and Its Empirical Test;
财务报告舞弊四因子假说及其实证检验
2.
An Study on Fraudulent Financial Reporting of Listed Companies;
上市公司财务报告舞弊研究
3.
The paper finds that financial pressure faces by the listed companies is the direct incentives contributing to the fraudulent financial reports,while the ineffective corporate governance,poor CPA audit quality and insufficient punishment provide opportunity for fraudulent financial reporting.
财务报告舞弊严重干扰了证券市场秩序,损害了投资人利益。
6) financial report defraud
财务报告舞弊
1.
The author indicated that it is just the first step to establish it,only should we improve the efficiency of it,we can govern the financial report defraud.
本文以2005年的上市公司为样本,对影响审计委员会设立的因素进行了实证分析、同时指出,审计委员会的设立只是第一步,只有提高其效率才能对财务报告舞弊起到治理作用。
2.
The problem of financial report defraud in listed companies can t be explained completely by internal controlling of man- agers,the several big shareholders have controlled the companies,thus they can get private interests,financial report defraud is only a means that can conceal their behaviors.
经理人员对上市公司的内部控制已不能完全解释上市公司的财务报告舞弊问题,大股东控制了上市公司,通过对上市公司的利益侵占获取私人收益,财务报告舞弊是隐瞒大股东行为的手段。
补充资料：诱因
| 诱因 incentive 驱使有机体产生一定行为的外部因素。与它相对应的概念是内驱力。内驱力和诱因都是形成动机的因素。存在于机体内部的动机因素是内驱力，存在于机体外部的动机因素是诱因。诱因按其性质可分为两类：个体因趋向或取得它而得到满足时，这种诱因(如食物)称为正诱因；个体因逃离或躲避它而得到满足时，这种诱因(如电击)称为负诱因。 |
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条