Toshiba and Luckin Coffee: A Study of the Reasons for Committing Financial Fraud  

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作  者:Xinyan Jiang 

机构地区:[1]Beijing Jiaotong University,Beijing 100044,China

出  处:《Proceedings of Business and Economic Studies》2022年第5期169-173,共5页商业经济研究(百图)

摘  要:Financial fraud,which has become a global issue,is a subject of discussion,surpassing time.Financial fraud significantly undermines investors’confidence and affects the health of capital markets.Hence,it is valuable to explore the reasons for committing financial fraud and propose solutions to this issue.This paper focuses on two financial fraud cases in recent years,Toshiba in 2015 and Luckin Coffee in 2020,analyzes and compares the reasons for the financial fraud in terms of pressure and opportunity factors,as well as proposes comprehensive suggestions for dealing with the corporate financial fraud issue.

关 键 词:Financial fraud Corporate case studies Fraud triangle theory 

分 类 号:H31[语言文字—英语]

 

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