Results 91 to 100 of about 24,251,133 (173)

STUDY ON ESTIMATING THE RISK OF MANIPULATION OF FINANCIAL INFORMATION BY ECONOMIC ENTITIES [PDF]

Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development
In this work, we proposed to analyze, starting from the existing accounting information in the financial statements, the way in which we can estimate the risk of manipulation of the financial information, by which companies.
Alina MARCUTA, Alina Cristina NUTA, Florian Marcel NUTA, Cristiana TINDECHE, Valentina Constanta TUDOR, Liviu MARCUTA   +5 more
doaj  

Монголын хөрөнгийн биржид бүртгэлтэй компаниудын санхүүгийн тайлангийн луйврыг Beneish M-Score загвар ашиглан илрүүлэх боломж

Эрдэмтэн судлаачид санхүүгийн тайлангийн луйврыг илрүүлэхийн тулд залиланг урьдчилан таамаглах янз бүрийн хэрэгслүүдийг боловсруулсан бөгөөд тэдгээрийн нэг нь Beneish M-Score загвар юм.
Ө.Гэрэлт-Од, Б.Бадрах
core   +1 more source

Corporate social responsibility, financial fraud, and firm's value in Indonesia and Malaysia. [PDF]

Heliyon, 2022
Tarjo T, Anggono A, Yuliana R, Prasetyono P, Syarif M, Alkirom Wildan M, Syam Kusufi M.   +6 more
europepmc   +1 more source

The IFRS convergence influence on financial risk and accounting fraudulent: Evidence from Thailand and Implications for Viet Nam

CTU Journal of Innovation and Sustainable Development
This paper focuses on whether adopting International Financial Reporting Standards (IFRS) reduces financial risk and accounting fraud. Using 9,194 firm-year observations from Thai-listed non-financial firms between 2011 and 2022, we apply the Beneish M ...
Thoa Nguyen Hong, Thi Anh Nguyet Phan, Lieu Nguyen Thi Hong, Nam Vu Xuan   +3 more
doaj   +1 more source

Beneish m-score : att identifiera manipulation i svenska bolag

, 2019
The study presented is a quantitative study issued at the University of Borås, written in Swedish. The purpose of the study is to determine whether Beneish m-score can be used to identify manipulation in Swedish limited companies. Almost all companies use some kind of earnings management. It is troublesome to identify when a company goes from utilizing
Eskilstorp, Sofia, Olsson, Sofi, Nilsson, Johanna   +2 more
openaire   +1 more source

Firm value in the airline industry: perspectives on the impact of sustainability and Covid-19. [PDF]

Humanit Soc Sci Commun, 2023
Abdi Y, Li X, Càmara-Turull X.
europepmc   +1 more source

A MACHINE LEARNING APPROACH TO THE BENEISH M-SCORE

, 2016
Occasionally company\u27s statutory earnings announcements are coupled with very large drops in a company\u27s stock price. I address whether such drops can be foretold by prior earnings statements. Because such price behavior can be attributed to market
Dalmasso, Jacopo
core  

Longitudinal Rehabilitation of Binocular Function in Adolescent Intermittent Exotropia After Successful Corrective Surgery. [PDF]

Front Neurosci, 2021
Peng T, Xu M, Zheng F, Zhang J, Chen S, Lou J, Wang C, Wang Y, Yu X.   +8 more
europepmc   +1 more source

Pentingkah Teori Kecurangan Hexagon dalam Mencegah Kecurangan Laporan Keuangan Perusahaan Sektor Pertambangan?

Monex: Journal Research Accounting Politeknik Tegal
Penelitian ini didasari oleh banyaknya kasus kecurangan laporan keuangan, terutama yang berkaitan dengan perusahaan pertambangan serta masih terdapat perbedaan penelitian-penelitian sebelumnya terkait dengan teori kecurangan. Sehingga studi ini bertujuan
Santi Santi, Helisa Noviarty, Syarbini Ikhsan   +2 more
doaj   +1 more source

BENEISH M-SCORE AS FRAUD INDICATOR: COMPARATIVE ANALYSIS FOR CROATIAN AND GERMAN COMPANIES

DIEM : Dubrovnik International Economic Meeting
The main purpose of this paper is to determine trends and differences in financial statement frauds between Croatian and German observed companies. Fraud in the financial statement was measured using the M-score model and the research period was from 2018 to 2023.
Bartulović, Marijana, Ćorušić, Ante, Perkušić, Dijana   +2 more
openaire   +2 more sources