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Open Access Article

Advances in International Finance. 2022; 4: (1) ; 81-84 ; DOI: 10.12208/j.aif.20220010.

Multi case study of IPO financial fraud based on grounded theory
基于扎根理论法的IPO财务舞弊多案例研究

作者: 王海雯*,

燕京理工学院 河北廊坊

*通讯作者: 王海雯,单位:燕京理工学院 河北廊坊;

发布时间: 2022-05-17 总浏览量: 129

摘要

近年来,我国上市公司的财务舞弊案件频频发生,使得投资者对其资本市场秩序产生了严重的怀疑。为防范我国上市公司的财务欺诈,本文运用扎根理论,对上市公司进行了财务造假的原因及产生过程,通过对其产生的影响因素进行研究,最后对公司的财务舞弊行为进行了深入的探讨,最后给出了预防上市公司财务舞弊的对策。

关键词: 扎根理论;IPO;财务舞弊

Abstract

in recent years, financial fraud cases of Listed Companies in China have occurred frequently, which makes investors have serious doubts about the order of their capital market. In order to prevent the financial fraud of Listed Companies in China, this paper uses the grounded theory to study the causes and production process of financial fraud of listed companies. Through the research on the influencing factors, this paper finally makes an in-depth discussion on the financial fraud of listed companies, and finally gives the countermeasures to prevent the financial fraud of listed companies.

Key words: Grounded Theory; IPO; Financial Fraud

参考文献 References

[1] 朱向平. 基于扎根理论的IPO财务舞弊案例分析[J]. 财会通讯,2021(4):116-119.

[2] 张鑫南. 我国上市公司财务舞弊案例分析及IPO审计策略研究——以万福生科财务舞弊案为例[D]. 云南:云南大学,2014.

[3] 陈仕清. IPO财务舞弊常见手段及典型案例剖析[J]. 财会通讯,2018(16):99-102.

[4] 郑宇洋. IPO财务舞弊动因、造假手段及应对策略研究[D]. 北京:对外经济贸易大学,2018.

[5] 马莹. 上市公司IPO财务舞弊的三方博弈分析——基于天丰节能案例[D]. 四川:西南财经大学,2015.

引用本文

王海雯, 基于扎根理论法的IPO财务舞弊多案例研究[J]. 国际金融进展, 2022; 4: (1) : 81-84.