{"title":"东芝和瑞幸咖啡:财务欺诈的原因研究","authors":"Xinyan Jiang","doi":"10.26689/pbes.v5i5.4423","DOIUrl":null,"url":null,"abstract":"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.","PeriodicalId":310426,"journal":{"name":"Proceedings of Business and Economic Studies","volume":"40 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-10-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Toshiba and Luckin Coffee: A Study of the Reasons for Committing Financial Fraud\",\"authors\":\"Xinyan Jiang\",\"doi\":\"10.26689/pbes.v5i5.4423\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"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.\",\"PeriodicalId\":310426,\"journal\":{\"name\":\"Proceedings of Business and Economic Studies\",\"volume\":\"40 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-10-27\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Proceedings of Business and Economic Studies\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.26689/pbes.v5i5.4423\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Proceedings of Business and Economic Studies","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.26689/pbes.v5i5.4423","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Toshiba and Luckin Coffee: A Study of the Reasons for Committing Financial Fraud
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.
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