In recent years, many companies issue Bonds, the financial statements that these companies cheat are found, exists in Taiwan Over-The-Counter (OTC) listed companies and Emerging Stock companies.

• 中文摘要近年来，台湾上市、上柜公司因发行公司债爆发许多作假帐丑闻，这些股价一落千丈，令许多投资人投资血本无归。