Research on Financial Recognition Model of Listed Companies based on Logistic Regression Analysis

Abstract

This paper establishes a financial identification model based on Logistic regression analysis, and uses the financial indicators of the A-share listed companies that were punished by my country Securities Regulatory Commission due to financial fraud from 2010 to 2020 as the independent variables. Specific analysis shows that the key indicators of financial fraud in listed companies in my country are total asset profit rate and cash flow ratio.