The basic cause of the financial falsity in listed company is from the imperfection of senior partner's voting rights and non-transaction.
而大股东投票权的非完备性:拥有股权的不可交易性,成为上市公司财务虚假的根本原因。
The financial falsity in listed company demonstrates as follows:profit-controlling, profit diversion, less distribution or no distribution of bonus.
我国上市公司财务虚假的主要表现形式有利润操纵、利益转移、借关联交易调控损益以及少分配和不分配现金股利。
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