控股股东会计行为异化识别模型的构建——基于公司治理的视角被引量：1

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摘要本文收集了2004年至2009年因提供与事实不符的财务报告而被证监会处罚,舞弊年度始于2001年以后的上市公司作为研究样本,并为每家处罚公司按照一定的标准选取了配对公司,建立了基于公司治理的会计行为异化识别模型进行了检验,其总体预测正确率达77%。

作者高景霄魏占杰

机构地区河北经贸大学会计学院河北师范大学商学院

出处《财会通讯（下）》 2010年第11期11-13,共3页 Communication of Finance and Accounting

基金河北省社会科学基金项目"河北省国有企业公司治理与会计异化互动关系研究"(项目编号:HB10XGL004) 河北省社会科学基金项目"内嵌于公司治理的职工薪酬保障机制研究"(项目编号:HB09BYJ031)的阶段性成果

关键词公司治理控股股东会计行为异化识别模型

分类号 F275 [经济管理—企业管理] F224 [经济管理—国民经济]

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