Benefit of Employees and Motivation for Earnings Manipulation—— A Case Study of Employee Shares  

作　　者：Veicheng Yu Haifeng Zou 

机构地区：[1]Tsinghua University

出　　处：《Journal of Modern Accounting and Auditing》2005年第5期49-53,65,共6页现代会计与审计（英文版）

摘　　要：The employee shares of Guilin Jiqi became tradable in stock exchanges from June 2000. The firm coincidently made up her profit disclosed in the semi-annual report. After ruling out other explanations, we find that the fraud of Guilin Jiqi seems to be intended to help her employees （not including top managers） to reap profits at the expense of misled investors. Our findings offer a potential insight into relating employee shares to insider selling.

关 键 词：employee shares accounting fraud benefit of employees insider selling 

分 类 号：F239[经济管理—会计学]