...
首页> 外文期刊>International Journal of Management and Enterprise Development >An empirical analysis of the relation between corporate governance characteristics and the prevention of financial statement fraud
【24h】

An empirical analysis of the relation between corporate governance characteristics and the prevention of financial statement fraud

机译:公司治理特征与财务报表舞弊预防之间关系的实证分析

获取原文
获取原文并翻译 | 示例
           

摘要

Currently, fraud has become a real phenomenon, and insurance companies are making efforts to identify and implement effective means of fraud prevention. The paper aims to investigate whether corporate governance structure may have favoured the reducing of financial irregularities. It proposes modelling the relation between certain governance characteristics and financial statement fraud regarding French listed firms during the period 2009-2013. The research design of this study involves logit cross-sectional regression analysis of 25 fraud firms and 25 no-fraud firms. The study shows that the inclusion of outside members on the board of director increases the board's effectiveness at monitoring management for the prevention of financial statement fraud. The finding will contribute to enhance the existing corporate governance policy in France to foster the achievement of zero financial statement fraud.
机译:当前,欺诈已成为一种现实现象,保险公司正在努力寻找并实施有效的预防欺诈手段。本文旨在研究公司治理结构是否有利于减少财务违规行为。它建议对2009年至2013年期间法国上市公司的某些治理特征与财务报表舞弊之间的关系进行建模。本研究的研究设计涉及对25家欺诈公司和25家无欺诈公司的logit横截面回归分析。研究表明,将外部成员纳入董事会可以提高董事会在监督管理以防止财务报表欺诈方面的有效性。该发现将有助于增强法国现有的公司治理政策,以促进实现零财务报表欺诈。

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