Abstract
This paper proposes a recognizing model of profit manipulations based on BP neural network model. Then it improves the model by adding DEA efficiency index according to the empirical result of Chinese listed company’s data in 2005-2009. The Error type II of the model is reduced rapidly and the discriminate rate of the model is successfully improved to 90%.
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Preview
Unable to display preview. Download preview PDF.
Similar content being viewed by others
References
Ali shah, S.Z., Ali Butt, S., Hasan, A.: Corporate governance and earnings management an empirical evidence form Pakistani listed companies. European Journal of Scientific Research, 624–638 (2009)
Demski, J.S.: Earnings Management: Emerging Insights in Theory, Practice, and Research. New York University, New York (2008)
Healy, P.M., Wahlen, J.M.: A review of the earnings management literature and its implications for standard setting. Boston, Accounting Horizons 365-383 allocation based on DEA model. Industrial Technology & Economy, 365–383 (1999)
Li, S., Wang, H., Liu, R.: Efficienct analysis of manufacturing technological innovation and resources
Li, X.: Evaluation and application on models of profit manipulation. Finance and Accounting Monthly 5, 6–8 (2003)
Li, Y., Yao, H., Gao, R.: Study on the recognizing model of aggressive earnings management on the stock market. Management Review 1, 3–9 (2006)
Lin, C.: Testing of the market reaction to earnings manipulation. Ph.D. Thesis, Xiamen University, Xiamen (2002)
Yan, W.: The relations between profit operating and surplus management. Shanxi Coking Coal Science & Technology 1, 40–41 (2006)
Author information
Authors and Affiliations
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2011 Springer-Verlag Berlin Heidelberg
About this paper
Cite this paper
Li, S., Chen, X. (2011). On the Profit Manipulations of Chinese Listed Companies. In: Li, S., Wang, X., Okazaki, Y., Kawabe, J., Murofushi, T., Guan, L. (eds) Nonlinear Mathematics for Uncertainty and its Applications. Advances in Intelligent and Soft Computing, vol 100. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-22833-9_67
Download citation
DOI: https://doi.org/10.1007/978-3-642-22833-9_67
Publisher Name: Springer, Berlin, Heidelberg
Print ISBN: 978-3-642-22832-2
Online ISBN: 978-3-642-22833-9
eBook Packages: EngineeringEngineering (R0)