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2023 | OriginalPaper | Buchkapitel

Research on the Fraud of U.S.-Listed Chinese Stocks

verfasst von : Yumeng Peng, Yan Fu, Tianhao Jiang, Xiaofan Fan, Xuefei Meng

Erschienen in: Proceedings of the 6th International Conference on Economic Management and Green Development

Verlag: Springer Nature Singapore

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Abstract

This research article introduced two important models in analyzing financial fraud, one is the M-Score model and the other is the F-Score model. At the beginning of this article, the introduction of these two models have been presented in details. In the following parts, by using a series of samples, including the big companies like Luck in coffee and EDU, the advantages and the limitations of these two methods will be totally presented to readers. In this way, this article will help the readers to understand the range of application of M-Score and F-Score models. Besides, this article also presented the complementation relationship between M-Score model and F-Score model. By presenting this relationship, the readers could better understand why these two methods are often used together. All the content mentioned above were expressed by words and tables, making them much easier to be understand by all the readers.

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Literatur
Zurück zum Zitat Beneish MD (1999) The detection of earnings manipulation. Financ Anal J 55(5):24–36CrossRef Beneish MD (1999) The detection of earnings manipulation. Financ Anal J 55(5):24–36CrossRef
Zurück zum Zitat Dechow PM, Ge W, Larson CR, Sloan RG (2011) Predicting material accounting misstatements. Contemp Account Res 28(1):17–82CrossRef Dechow PM, Ge W, Larson CR, Sloan RG (2011) Predicting material accounting misstatements. Contemp Account Res 28(1):17–82CrossRef
Zurück zum Zitat Kou X, Cui C (2020) Analysis and insights of the financial fraud of Luckin coffee. Res Finance Account 8:50–55 Kou X, Cui C (2020) Analysis and insights of the financial fraud of Luckin coffee. Res Finance Account 8:50–55
Zurück zum Zitat Teng X (2013) The research of the detection of earning manipulation of Chinese listed companies—measured by M-score Teng X (2013) The research of the detection of earning manipulation of Chinese listed companies—measured by M-score
Metadaten
Titel
Research on the Fraud of U.S.-Listed Chinese Stocks
verfasst von
Yumeng Peng
Yan Fu
Tianhao Jiang
Xiaofan Fan
Xuefei Meng
Copyright-Jahr
2023
Verlag
Springer Nature Singapore
DOI
https://doi.org/10.1007/978-981-19-7826-5_147

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