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An Empirical Research on Financial Statement Fraud and Related Party Transactions of Chinese Listed Companies

Author: TanTianRan
Tutor: HanChuanMo
School: Tianjin University of Finance and Economics
Course: Accounting
Keywords: Related party transactions Financial reporting fraud Listed companies
CLC: F275
Type: Master's thesis
Year: 2010
Downloads: 425
Quote: 0
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Abstract


Financial reporting fraud management authorities through the violation of laws and regulations by intentionally compiled and published false financial and accounting information , consciously adopt various means to distort a particular period of the enterprise 's financial position and operating results and cash flows for a period , induce investors to make the wrong decisions , so as to maximize their own interests violations . The repeated financial reporting of listed companies engaged in corrupt conduct , not only catastrophic loss of wealth for investors, creditors and the staff , but also directly an important pillar of the capital market - confidence is shaken . Currently, how to identify and prevent the listing of the Company's financial reporting fraud has become a common focus of accounting academics and practitioners . A large number of studies have pointed out that the listed companies related parties through non - fair related party transactions occupy the interests of listed companies , non - fair related party transactions become an important means of controlling party companies plunder the resources and interests of the subsidiary , to become a listed company financial reporting whitewash , transfer of profits evade tax and largest shareholder funds of the Company 's tools , serious damage to the interests of the majority of investors, especially small investors , disrupting the normal order of market economy . Mostly due to China 's listed companies by the restructuring of state - owned large and medium-sized enterprises from the largest shareholder of control and a high proportion of state - owned shares special shareholding structure , resulting in the governance structure of listed companies is far from perfect , has also become frequent non - fair related party transactions important institutional reasons . Therefore, how to ensure the fairness and impartiality of the related party transactions , to improve and strengthen the institutional constraints of related party transactions , information disclosure transparency of transactions of public companies , and of great significance. Want in-depth study of related party transactions and financial reporting fraud , analyze the current situation of China 's related party transactions , through empirical methods to model , discover what features listed companies for financial reporting fraud of its occurrence related party transactions , which types of related party transactions are most likely to cause financial reporting fraud , and thus provide a reference for the further implementation of the guidelines and perfect .

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
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