The Research Of Dentification Means And Models About Listing Company's Financial Reports Fraud

Publicity of information can maintain and protect open, equity and justice of securities business. But fraud financial report is always cancer that blocks the healthy development of capital market and of socialistic market economy. With healthiness of securities business and appearance of more and more skullduggery, people pay attention to this problem more and more. This paper will work over the cause of skullduggery of financial reports and identification.This paper has five parts: the first part will discuss the significance and the intention of this research; the second part will study the origin of skullduggery of financial reports and discovery theory, and summarize the previous research theory and demonstration; the third part will analyze the definition, the classification, the cause, the usual means.The fourth and fifth part is the core of this paper. The fourth part analysis the identifications of fraud financial reports. As for the experience identification, this paper will introduce one way that may identify skullduggery of financial reports by nine different directions. In the fifth part, according to the contrast of the financial index of these companies having appearance of skullduggery during 1994-2005, this paper will establish four different models in order to identify skullduggery of financial reports. And this paper will analyze theveracity and the practicability of these models. Finally this study will prove it validity to identify skullduggery of financial reports by establishing model, especially by Logistic regression model.