利用会计报表识别上市公司利润操纵（Identifying the profit manipulation of listed companies by using accounting statements）.docVIP

利用会计报表识别上市公司利润操纵（Identifying the profit manipulation of listed companies by using accounting statements） Identifying the profit manipulation of listed companies by using accounting statements ?? Fujibo (I) Profit manipulation can be defined as the behavior of corporate management in violation of general accounting standards and artificially regulating profits. The majority of investors in the securities market mainly evaluate the operating status and potential of the listed companies through the accounting information disclosed by the listed companies, and determine the investment of their funds. If the accounting information distortion of listed companies, especially after the financial statements of profit manipulation after investors, according to speculation, determine the companys future performance level, will become meaningless, the interests of investors will be infringed. What is more serious is that the wrong information will lead to irrational flow of funds and make the securities market lose the function of effective allocation of resources. Therefore, the effective identification of profit manipulation behavior of listed companies, whether for investors, certified public accountants, or market regulators, is of great significance. There are many ways to manipulate the profits of listed companies, and they are often hidden. It is difficult to find out the external personnel who do not understand the actual situation of the company. This is the information asymmetry in the securities market. The accounting statements of listed companies are public information that investors can obtain directly at lower cost. Therefore, how to identify the companys profit manipulation from the companys accounting information is of great practical significance. (two) In order to identify the profit manipulation of the company, we can divide the information provided by the accounting statements into two categories: the first kind reflects the tendency of the company to manip