Results 151 to 160 of about 24,251,133 (173)
Some of the next articles are maybe not open access.
Arab Gulf Journal of Scientific Research, 2022
PurposeThis study aims to determine the number of companies involved in earnings manipulation. Additionally, this study has empirically investigated the common manipulation items among the companies.Design/methodology/approachBangladesh's listed commercial banks are selected as a sample for this study, and financial data from 2009 to 2018 were ...
Ratan Ghosh
exaly +2 more sources
PurposeThis study aims to determine the number of companies involved in earnings manipulation. Additionally, this study has empirically investigated the common manipulation items among the companies.Design/methodology/approachBangladesh's listed commercial banks are selected as a sample for this study, and financial data from 2009 to 2018 were ...
Ratan Ghosh
exaly +2 more sources
Using Beneish M-Score and F-Score to Detect Financial Fraud
Applied Economics and Policy Studies, 2023Baiyi Hou +4 more
exaly +2 more sources
Forensic Accounting on Indonesian Energy Sector with Beneish M-Score Model Analysis
Proceedings of the 6th International Conference on E-Commerce, E-Business and E-Government, 2022Kevin Deniswara +2 more
exaly +3 more sources
Application of Beneish M-Score Model and Data Mining to Detect Earning Manipulation
2025 12th International Conference on Computing for Sustainable Global Development (INDIACom)Ranjitha N., Balaj Kannan
exaly +2 more sources
DETECTION OF FINANCIAL STATEMENT FRAUD IN THE CONSTRUCTION SECTOR WITH THE BENEISH M-SCORE
The International Conference on Sustainable Economics Management and Accounting ProceedingThis research investigates the occurrence of financial statement fraud by utilizing the Beneish M-Score model, focusing on construction companies which listed on the Indonesia Stock Exchange (IDX) over the period 2019 to 2023. Financial statement fraud, characterized by the intentional distortion of accounting data to mislead stakeholders, has emerged ...
Adillah Safitri +3 more
openaire +1 more source
BENEISH M-SCORE MODELS TO DETECT FINANCIAL FRAUD CASE
Proceedings of Economics Business Innovation & CreativityThis study aims to determine companies classified as manipulators, nanomanipulators and gray companies Customer Goods companies listed on the Indonesia Stock Exchange. The population in this study were 20 Customer Goods companies listed on the Indonesia Stock Exchange for the period 2019 to 2023. The sampling technique used purposive sampling.
Khairunnisa, Khairunnisa +2 more
openaire +2 more sources
Analysis Of Potential Income Manipulation Using Beneish M-Score Model
Islamic Accounting JournalObjective & object: This research aims to analyze the potential for earnings manipulation in insurance sector companies listed on the Indonesia Stock Exchange (IDX) using the Beneish M-Score Model. The research variables include the eight Beneish financial ratios, namely Days Sales in Receivables Index (DSRI), Gross Margin Index (GMI), Asset ...
Defel Septian +3 more
openaire +1 more source
The Influence of the Fraud Hexagon on Financial Statement Fraud Using the Beneish M-Score Model
Goodwood Akuntansi dan Auditing ReviuPurpose: This study aims to investigate and analyze the influence of hexagon fraud elements on financial statement manipulation in mining companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. This study also uses the Beneish M-Score Model as a detection tool to assess the likelihood of fraud occurrence.
Kartika Rabbani, Fadli Fadli
openaire +1 more source
BENEISH M-SCORE AS A TOOL FOR FRAUD DETECTION
Contemporary Issues in Economy and Technology - CIET 2024 - conference proceedingsFraud, in all forms and instances is becoming a bigger and bigger problem, especially in the post-COVID era of rising inflation and fast paced business. With the addition of governments subsidizing a wide variety of activities, it is clear there is a need for a quick and efficient method to predetermine which companies present a “good fit” for such ...
openaire
2022
This study aims to analyze Fraud Financial Statements Using the Beneish M-Score Model (Empirical Study on BUMN Companies Listed on the Indonesia Stock Exchange 2015-2019). Based on the type of research used, this research is included in descriptive quantitative research.
Fajri, Ahmad Muzzayyin Misbahul +3 more
openaire +1 more source
This study aims to analyze Fraud Financial Statements Using the Beneish M-Score Model (Empirical Study on BUMN Companies Listed on the Indonesia Stock Exchange 2015-2019). Based on the type of research used, this research is included in descriptive quantitative research.
Fajri, Ahmad Muzzayyin Misbahul +3 more
openaire +1 more source