Research on the Means of Manipulating Earnings of Listed Companies

Tian Qi

《Frontiers in Economics and Management》 1卷10期 (2020/10) Pp. 35-43

https://doi.org/10.6981/FEM.202010_1(10).0006

摘要

In recent years, listed companies have manipulating earnings for various purposes, and the amount involved is huge, which has aroused strong reactions in society. Starting from the theories of manipulating earnings, it analyzes the causes of manipulating earnings, and it explains the technologies of manipulating earnings by relevant cases, and obtains warnings from financial statements.

關鍵字

Listed company ； Manipulating earnings ； Accounting fraud

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