Scientific Research Fund of Hunan Provincial Education Department [21A0262]
机构署名：
本校为第一机构
摘要：
Companies' financial fraud provokes declining market asset allocation efficiency and significantly impacts trust and loyalty among all company's stakeholders. Most investigations focused on the prediction of accounting fraud; less research concentrated on financial restatements. In this case, the paper aims to develop a model for identifying the companies' financial fraud according to the developed index system construction based on financial statements and relationships between their items. The study applies the following stages: 1) analysis of the theoretical framework of the core determinan...
