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上市公司会计造假的手段及其甄别
On Discriminating Accounting Frauds by Lishted Companies
【摘要】 上市公司会计造假 ,投资者蒙受重大损失的一幕幕事实令人触目惊心 ,投资者了解一些会计造假的主要手段 ,增长一些解读、分析财务报告、甄别虚假财务信息的知识 ,对于作出正确的投资决策 ,以保护自身的利益颇为重要
【Abstract】 The accounting frands by some listed companies bronght about shocking cost of the investers. This demand that they should learn something about those fraudulent means and how to read or analyze financing reports. These knowledge on accounting information may help the investers make correct decisions to protect their own interests.
- 【文献出处】 商业研究 ,Commercial Research , 编辑部邮箱 ,2002年24期
- 【分类号】F275
- 【被引频次】45
- 【下载频次】1007