Kemampuan Beneish M-Score Dalam Memprediksi Fraudulent Financial Reporting
E-Jurnal Akuntansi, 2023 The aim of this research is to determine the ability of the Beneish M-Score model to predict fraudulent financial reporting in banking companies in Indonesia. The research was conducted on all banking companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021.
Ni Nyoman Ayu Diantini +1 more
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مدخل مقترح لكشف التلاعب فى المعالجة المحاسبية للعناصر غير الملموسة بالقوائم المالية و اثره على تاكل الوعاء الضريبى و نقل الارباح [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tiğāriyyaẗ, 2022 مدخل مقترح لكشف التلاعب فى المعالجة المحاسبية للعناصر غير الملموسة بالقوائم المالية وأثره على تآكل الوعاء الضريبي ونقل الأرباح يهدف هذا البحث إلى اقتراح مدخل يتناول الآتى : دراسة تحليلية للعناصر غير الملموسة والتلاعب فى معالجتها محاسبياً فى ضوء المعايير ...
مرفت العادلى
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, 2022 Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh financial stability, external pressure, financial target, nature of industry, ineffective of monitoring, auditor change, dan direction change terhadap kecurangan laporan keuangan serta ...
Basmar, Nur Azizah, Ruslan, Ruslan
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Detecting the Elements for Cosmeticizing the Financial Statements Using Analytical Models
CECCAR Business Review, 2021 Throughout the last three decades, the published literature has been drawing attention towards the ongoing deterioration of the quality of the summary financial statements published by the economic entities. Nevertheless, the financial statements provide
Valentin BURCĂ, Oana BOGDAN
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Cogent Business & Management, 2023 This study examines the moderating effect of audit fee on the relationship between board structure and the likelihood of financial statements fraud (LFSF).
Lucas Ekiru Kaituko +2 more
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The effect of CEO psychological traits on the earnings manipulation probability (EMP) based on the Beneish M-Score model and the auditor's response to it [PDF]
فصلنامه بورس اوراق بهادار, 2022 Introduction:The destructive effects of corporate earnings manipulation and the contradictory empirical evidence surrounding the effect of CEO's psychological characteristics on the likelihood of earnings manipulation have doubled need to explain the ...
mohammad KHALILZADEH +3 more
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BENEISH’S M-SCORE MODEL IN THE FUNCTION OF DETECTION OF MANIPULATION IN FINANCIAL REPORTS
Revizor, 2023 Financial statements should be prepared in accordance with legal and professional regulations, that is, in accordance with appropriate principles and principles. However, financial reporting is susceptible to manipulation and illegal actions, resulting in obscured or falsified reports.
openaire +1 more source
FRAUD HEXAGON DAN FRAUDULENT FINANCIAL STATEMENT DENGAN PENDEKATAN BENEISH M-SCORE MODEL [PDF]
, 2023 The increase in construction project fraud cases resulting in large losses for Indonesia is serious concern because the value of project contracts is large.
Novita, Novita, Rianggi, Freina
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MODEL BENEISH M-SCORE UNTUK MENDETEKSI KECURANGAN PADA PERUSAHAAN PERBANKAN DI INDONESIA [PDF]
, 2018 The objectives of this research are (1) to know the ability of Beneish M-Score in detecting the occurrence of fraud in banking companies in Indonesia and (2) to test whether Beneish M-Score in the fraud banking samples according to Supreme Court ...
Marfuah, marfuah
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Employing Artificial Intelligence Techniques in Enhancing Financial Fraud Detection: An Applied Study Using Random Forest Algorithm in Analyzing Financial Statements [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-TiğāriyyaẗThis study investigates the effectiveness of Artificial Intelligence techniques—specifically the Random Forest classifier—in detecting potential financial statement fraud among Egyptian listed companies.
نشوى همام عباس هاشم +2 more
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