Financial Frauds Based on the Empirical Analysis of Chinese Listed Companies
Huaidong Wang · Ruan kexue · 2009
This paper takes 33 listed companies as samples from 1998 to 2005,which had been punished by China Securities Regulatory Commission,Shanghai Stock Exchange,Shenzhen Stock Exchange and Ministry Of Finance,and builds up a logistic regression model,which is suitable to China's capital market and is based on the public accounting information,to access the probability of financial fraud.