publication . Article . 2017

Financial recognition of material misstatement risks of listed companies on GEM

Jie Ming; Yicong Jiang;
Open Access English
  • Published: 01 Nov 2017 Journal: Research on Modern Higher Education (issn: 2310-8991, Copyright policy)
  • Publisher: Asian Academic Press Co., Limited
Abstract
Listed companies on GEM are characterized by strong innovation, great growth ability, high risks and high yields. Starting from these characteristics, this paper carries out analysis by using the financial indicators that are effective to recognize the material misstatement risks and easy to be acquired, and combines with the sample data with high material misstatement risks on GEM in 2012 to 2014 to test the significance of spss difference, and finds that the material misstatement company and the normal company have significant difference in the profitability, solvency, growth ability and cash flow.
Subjects
free text keywords: recognition of material misstatement risks of listed companies on GEM, Education, L, Education (General), L7-991
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