...
  • 主题
高级搜索  >
历史搜索 清空历史
首页> 外文期刊>International Journal of Finance and Accounting >Determinants of Fraudulent Financial Reporting: An Empirical Study in French Companies
【24h】

Determinants of Fraudulent Financial Reporting: An Empirical Study in French Companies

机译：欺诈性财务报告的决定因素：法国公司的一项经验研究

获取原文
           
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

Financial statement frauds have weakened investor confidence in financial information reported by firms. The widespread failure in financial reporting has largely been blamed on weak internal control environment. The failure to detect fraud reveals an insufficiency in the procedures implemented. These procedures are essentially based on financial data reported in the financial statement. As a result, there is a need to introduce new elements such as non-financial data in order to improve the likelihood of detecting fraud. The purpose of this study is to examine the relevance of financial and non-financial information for detecting fraud. We refer to the ? fraud triangle? theory to identify the determinants of fraud on a sample of 54 French companies. Our results show that financial variables (debt and financial distress) and variables related to corporate governance (independence of directors) are positively and significantly related to fraud. We also found that the difference between financial performance and non-financial measures (NFM) (revenue, number employees) is significantly greater for fraud firms than for their non- fraud competitors.
机译：财务报表舞弊削弱了投资者对公司所报告财务信息的信心。财务报告的普遍失败主要归因于内部控制环境薄弱。未发现欺诈行为表明所执行的程序不足。这些程序主要基于财务报表中报告的财务数据。结果，需要引入新的要素，例如非财务数据，以提高检测欺诈的可能性。这项研究的目的是检查财务和非财务信息与检测欺诈行为的相关性。我们指的是？欺诈三角？理论来从54家法国公司的样本中识别欺诈的决定因素。我们的结果表明，财务变量（债务和财务困境）和与公司治理相关的变量（董事独立性）与欺诈行为呈正相关关系。我们还发现，欺诈公司的财务绩效与非财务指标（收入，雇员人数）之间的差异比其非欺诈竞争对手明显更大。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号