关键词: 舞弊, 虚构利润, 报表科目, 时间序列, 特征分析, 上市公司

Abstract: Fraudulent companies which once manipulated profits and the same number of normal companies are selected from the time when criminal records are exposed. All the selected companies are those that are A-share listed in Shanghai Stock Exchange and Shenzhen Stock Exchange. The financial statement subjects of all the samples are tested by Independent-Samples T Test and Mann-Whitney U Test, which is based on the data of fraud year and three years before fraud. By screening the subjects which are significantly abnormal when compared with normal companies, further analysis and explanation is made. The results show that time-series characteristics are exposed at the level of financial statement subjects, which will become valuable reference and basis for auditors and regulators.

Key words: fraud, manipulated profits, financial statement subjects, time-series, characteristics analysis；listed company