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Cultural Characteristics of Earning Data Manipulation of Chinese Listed Companies:An Investigation based on the Benford's Law
Author(s): 
Pages: 89-94,88
Year: Issue:  6
Journal: Audit Research

Keyword:  Benford律 利润操纵 Jones模型;
Abstract: 本文运用Benford律侦测了中国A股市场ST公司与非ST公司对报告利润的人为操纵状况,发现Benford律侦测法能够侦测到一般方法无法侦测到的轻微数据操纵行为和操纵者某些独特的行为文化特质。样本公司在利润操纵中体现出独特的"好事成双"的中国式文化情结,对偶数具有特有的偏好。数字"5"的运用也颇具中国特色。而几个最大数字尤其是"9"是最受利润操纵者关注的。运用扩展的Jones模型和对违规样本所进行的稳健性测试,进一步证实Benford律侦测法是一种有效而独特的利润操纵侦测工具。
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