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《Securities Market Herald》 2004-10
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现金流量操纵的动机研究

This paper analyzes the motivation behindcash flow manipulation from the points of view of cashflow decision utility and utilization of cash flow inaccounting supervision. The three major abusedmethods are: 1. using the space of judgment and optionprovided by cash-flow statement codes; 2. usinginvestment strategy to affect the timing of cash flow; 3.absolute fraud.
【CateGory Index】: F832.5
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【Co-references】
Chinese Journal Full-text Database 10 Hits
1 WANG Jian-gang (Teaching Research and Management Section ANHui Finance and Trade College,Benbu,233041,China);A Brief Analysis of the Function of Cash Flow Statement and the Classification of the Cash Flow.[J];Journal of Anhui Agricultural University;2000-04
2 SUN Ai jun, CHEN Xiao yue (School of Economics and Management, Tsinghua University, Beijing 100874, China);Information Content of Accounting Earnings ——Is China's Stock Market Earnings-Driven?[J];Journal of Peking University(Humanities and Social Sciences);2002-01
3 CHEN Ying, GUAN Ping (Tianjin Commercial College, Tianjin 300134, China);The Governance of Listed Companies in the Aspect of Equity Ownership[J];Commercial Research;2002-17
4 ZENG Xin(Department of Business Administration, Zhongshan University,Guangzhou 510275, China);Analysis of Corporations Value China and Management of Value Based on Net Cash Flow[J];Journal of Chongqing University(Social Sciences Edition);2002-06
5 Cheng Li;Listed Companies' Manipulation over Operational Cash Flow: An Empirical Study[J];Finance & Economics;2006-04
6 YIN Bo-cheng, XUE Feng (Economics College, Fudan University, Shanghai 200433, China);Equity Structure and Insider Control of Chinese Listed Companies[J];Collected Essays on Finance and Economics;2001-06
7 WANG Yuetang (School of Accounting ,Shanghai University of Finance and Economics,Shanghai,China, 200083);The Impact of Economic Consequences on the Theory of Accounting Standard Setting[J];THE STUDY OF FINANCE AND ECONOMICS;2000-08
8 LIAN Yu-jun,CHENG Jian(Jinhe Center for Economic Research,Xi'an Jiaotong University,Xi'an 710049,China);Investment-Cash Flow Sensitivity:Financial Constraints or Agency Costs?[J];Journal of Finance and Economics;2007-02
9 (Sun Zheng, Wang Yuetang);A positive Study on Disposing the Resources and Controlling the Surplus[J];THE STUDY OF FINANCE AND ECONOMICS;1999-04
10 Zhang Bei(Accounting School of Central University of Finance and Economics,Beijing 100032);Empirical Analysis on Manipulation of Net Earnings and Cash Flows by Listed Companies[J];Communication of Finance and Accounting(Academy Version);2006-12
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