Discretionary Adjustment and Detecting Tools of Accounting Profit
WU Jun-min · Journal of Guangxi University of Finance and Economics · 2010
In reality,lots of enterprises ignore the business reality and manipulate accounting data.Such great many of false numbers in the reports greatly damage the interests of some report users.Hence,it's of importance to detect financial frauds and to measure discretionary adjustment of accounting profit.This paper analyzed the forms of discretionary adjustment;then sorted and introduced the tools of detecting adjustments;and finally made comments on the advantages and disadvantages of different tools.