Results 1 to 10 of about 24,251,133 (173)
Beneish M-score: A measure of fraudulent financial transactions in global environment? [PDF]
SHS Web of Conferences, 2021 Research background: Earnings is a source of information for capital owners, potential investors, competitors, customer and supplier of the company.
Richard Fedorko, Katarina Valaskova
exaly +3 more sources
Application of Beneish M-Score Models and Data Mining to Detect Financial Fraud [PDF]
Procedia, Social and Behavioral Sciences, 2015 AbstractThis study aims to analyze the ability of m-score Beneish in detecting financial fraud. This research data refer to companies that commit fraud according to the fraud Database of Sanctions of Issuer Cases Public Companies that was released by the Financial Services Authority in the period of 2001-2014.
Nurul Herawati
exaly +3 more sources
Earnings manipulation and cash holdings: a Beneish M-score analysis in G7 nations
Cogent Business and ManagementThis study examines the relationship between earnings manipulation and cash holdings in non-financial firms across G7 countries from 2006 to 2022, using 111,640 firm-year observations from 9,766 listed companies.
Serdar Ozkan
exaly +4 more sources
Fraud triangle and earnings management based on the modified M-score: A study on manufacturing company in Indonesia. [PDF]
Heliyon, 2023 This study combines the concept of a fraud triangle and a modified Beneish M-score to detect factors that trigger earnings management. The modified M-score formula used in this study contains five original and four additional ratios.
Narsa NPDRH +2 more
europepmc +2 more sources
Using Beneish M-Score and Altman Z-Score models to detect financial fraud and company failure [PDF]
Tekstilna Industrija, 2021 Bankruptcy is a risk that any company can face, regardless of its size. The importance of predicting a company's bankruptcy for years before its development is enormous, and it is important for financial sustainability.
Stefan Milojević +2 more
exaly +2 more sources
Beneish M-score and detection of earnings management in Italian SMEs
Ratio Mathematica, 2015 Accounting literature on the reliability of financial information presents several mathematical models whose purpose is to identify the existence of values manipulations.
Christian Corsi +2 more
doaj +3 more sources
Fraud Diamond Analysis In Fraudulent Financial Statement Detection Using Beneish M-Score
Jurnal Riset Akuntansi Terpadu, 2021 Companies, especially go public companies, tend to want to display financial statements that look healthy and profitable to attract the attention of investors and potential investors. Therefore, sometimes companies commit fraud in financial statements to
Meri Kristianti, Carmel Meiden
doaj +3 more sources
Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksuMany well-known cases worldwide demonstrate that even if companies appear financially strong, their actual accounting reality may differ. Uncovering fraudulent behaviour is difficult, so auditors, financial authorities, stock exchanges, etc., must detect
Jaroslav Svoboda +3 more
doaj +3 more sources
(In)efficiency of Beneish M Score model in detecting fraud in financial statements
BizInfoThe creation and application of accounting standards (International Accounting Standards (IAS), International Financial Reporting Standards (IFRS), American Generally Accepted Accounting Principles (GAAP)) that would have universal acceptability was the ...
Slaviša Đorđević +2 more
doaj +2 more sources
SAGE OpenThe main aim here is the prediction of financial errors or fraud considering how effective Altman Z-Score and Beneish M-Score models are in determining financial statement errors or frauds without traditional coefficients.
Cigdem Ozari, Özge Demirkale
exaly +2 more sources