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Study on Recognizing Cash Flow Manipulation in Chinese Listed Companies

Author: GaoSuXian
Tutor: GuoLiTian
School: Hebei University of Economics
Course: Accounting
Keywords: Cash flow manipulation Identify indicators Recognition model
CLC: F275
Type: Master's thesis
Year: 2011
Downloads: 185
Quote: 0
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Abstract


Since the 1980s, the surplus authenticity of the information on an accrual basis in preparing gradually been questioned, at the same time cash flow information accrual its powers and responsibilities, to avoid the drawbacks of concern. Cash flow information people can get more business information and financial position. But as managers entrusted with the management of listed companies based on private interests may manipulate cash flow information. Cash flow manipulation have serious consequences, and thus to identify listed companies cash flow manipulation, to some extent, to eliminate information asymmetry in the capital market, optimize the allocation of resources, and reduce the hazards of being manipulated cash flow information for stakeholders. How to effectively identify the manipulation of cash flow problems to be solved. Identify the problem of China's listed companies cash flow manipulation study. In the theoretical part of this paper first defined the concept of cash flow manipulation, a comparative analysis of the cash flow manipulation and cash flow management and profit manipulation of the theoretical basis of the cash flow manipulation; and then with a focus on the identification of cash flow manipulation, read a large number of domestic and international literature on the basis of its system summarized; once again combined with the actual situation, analysis of China's listed companies cash flow manipulation means and identification methods; build on the basis of the above analysis from multiple perspectives of listed The company's cash flow manipulation identification index system. In the empirical part of this paper, first select the 2005-2009 funds from the public punishment of 28 listed companies as cash flows from the research sample manipulation, and then selected based on the same industry in the same year and similar asset size of three standard took 28 listed companies as a paired control samples, and finally empirical analysis of cash flow manipulation of listed companies in China and build cash flow manipulation recognition model. Logistic regression analysis showed that a total of 8 identify indicators into the recognition model has a remarkable ability to identify and eight indicators of cash flow manipulation. They are: the total debt ratio of net operating cash flow, net profit with the present rate, the growth rate of total assets, net cash flow per share from operating and other receivables total assets ratio, cash ratio of payments to employees, ownership concentration and non- The standard unqualified, representing the company's financial position, profitability, growth capacity, cash flow indicators, related party transactions, the employment situation, governance structure and an audit opinion. End of this article summarizes the main conclusions of the study, and make relevant recommendations, and pointed out the limitations of the study.

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