碩士 / 靜宜大學 / 會計學系研究所 / 94 / Since Enron collapsed in 2001, Procomp collapsed in 2004, Financial fraud increasing in numbers have imposed immense losses on investors, In order to decrease losses on investors, this study aims to not only establish a prior alarm system for fraud through an application of logit model along with financial measures and a concept of earning management, but also find the factor of inducement to financial fraud between Taiwan and Mainland China. Hence, it is expected that with assistance in accountants and investors could conscious the potential threats stemming from incompetent corporations at their early stage.
The empirical results show that Debt ratio is a factor of inducement to Financial fraud in Taiwan, ROE (Return on Stockholder’s Equity) is a factor of inducement to financial fraud in Mainland China。 The degree of earnings management is a factor of inducement to Financial fraud in Taiwan and Mainland China in common.
After Procomp collapsed in 2004, Financial Ratio is no use to detect fraud of Financial Statements that due to the new technique of Financial Statement Fraud, but the degree of earnings management is still a factor of inducement of Financial Fraud.
The ability of Fraud prediction of a prior alarm system for fraud through the quarter-term Financial Statements is better of a prior alarm system for fraud through the mid-term Financial Statements.
| Identifer | oai:union.ndltd.org:TW/094PU005385010 |
| Date | January 2006 |
| Creators | Li-Cheng Yeh, 葉力誠 |
| Contributors | 陳英得 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 84 |
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