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The Dressing Research On Financial Statement

Posted on:2007-03-10Degree:MasterType:Thesis
Country:ChinaCandidate:S L TaoFull Text:PDF
GTID:2189360185976474Subject:Management Science and Engineering
Abstract/Summary:PDF Full Text Request
After the affair of Antron,the acedemicions recognize the harm of distortion on financial statement,and they thought that it was forbidden.Although this idea was accepted by many acedemicions,the distortion existed yet and became stronger than before.when the data and the expense is so striking,scholars ignored the nature of the distortion on financial statement,and they thought the dressing research on financial statement and the false financial statement were the same.It was necessary for the external study on financial statement.Through lots of study,it was found that there were two kinds of distortion on financial statement,they were legal distortion and illegal distortion,such as the dressing research on financial statement and the false financial statement.Despite the profit motivation is the same on them,the dressing research on financial statement can prevent the big destroy on market,and proper dressing would do good to the market. The false financial statement was entirely wrong.When it had notexposed to user,the user would be misleaded and made wrong decision.On the...
Keywords/Search Tags:financial statement dressing, earnings management, false financial statement
PDF Full Text Request
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