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

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。

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.