An Empirical Research On Financial Statement Fraud And Equity Financing Predicament

The financial report is one of the important means of the information transmission of the securities,is the basic basis that the participant of the securities carries on the investment and the policy-making,is the capital market effective operation,the display reasonable disposition resources function foundation。However,reality is far from so,the evil behind-the-scenes manipulator of circle money of the securities has finger in accounting information,has achieved the unscrupulous situation。This not only is the international difficult problem,simultaneously under our country's special system background,also has its distinctive quality,once circle money ability is blocked,the companies falling into the stock financing predicament will make the fake on the financial report crazily。Under the circumstances that fanatic stock financing has a partiality for,the companies of our country have more and more fiery tendencies to practice fraud。Is the company falling into the equity financing predicament more likely to offer the practicing fraud financial report? How is about the relation that every influence factor of forming the equity financing predicament and financial statement fraud? The dissertation attempts to carry on research to this,and through real example evidence to offers experience support for our country financial reporting fraud of administration。The dissertation mainly focuses on studying the relation of financial statement fraud and the equity financing predicament。Firstly, the dissertation generally analyzes the relations of financial statement fraud and equity financing predicament。While analyzing present situation of our country financial statement fraud,analyzes their realistic interrelatedness of the financial statement fraud and equity financing predicament。Secondly,To companies punished by relevant supervision departments from 1993 to March of 2006,examines the relation with financial statement fraud and equity financing predicament with positive method。The study has suggested the company falling into the equity financing predicament is more likely to offer the practicing fraud financial report。relevant relations exist in every influence factor of the equity financing predicament and financial statement fraud。Finally,combines the analysis on conclusion described above,proposes the dynamic government chain。...