Results 51 to 60 of about 24,251,133 (173)

On the Financial Determinants of the Piotroski F-Score: An Analysis of Borsa İstanbul Firms

Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
This study investigates the factors effective on Piotroski F-score which is a proxy for financial health of the firms. Manufacturing firms operate in Borsa İstanbul are considered in the analyses with using the time period of 2017:Q1-2024:Q3.
Sinan Aytekin, Nida Abdioğlu
doaj   +1 more source

CEO social media activity and insider trading

Journal of Financial Research, Volume 49, Issue 3, Page 827-865, Fall 2026.
Abstract This article studies the relationship between CEOs' social media activity and their insider trading behavior. Drawing on psychological evidence linking online activity to risk‐taking, we find that active CEOs on social media exhibit higher risk preferences and engage more in insider trading—particularly in terms of incidence, intensity, and ...
Zhichuan Li, Claire Y. C. Liang, Zhenyang Tang   +2 more
wiley   +1 more source

PERBANDINGAN METODE ALTMAN Z-SCORE, BENEISH M-SCORE-DATA MINING DAN SPRINGATE DALAM MENDETEKSI FRAUDULENT FINANCIAL REPORTING (Studi Empiris Perusahaan Manufaktur Tahun 2014-2018) [PDF]

, 2021
Yudi Partama Putra. This study is based on the number of fraud cases that occur both domestically and abroad. Financial reporting fraud that occurs within the company is a major concern throughout the world.
Putra, Yudi Partama
core   +1 more source

Use of Beneish M-Score: Case Study in the Spanish Fishing Sector

International Journal of Economic Sciences
The manipulation of financial statements is a practice used by companies to obtain illicit benefits or advantages over competitors. One of the world's largest bluefin tuna exporters is implicated in an alleged fraud case and accused of committing multiple crimes, including offenses against public safety and money laundering.
Raquel Fernández-González, Félix Puime-Guillén, Patricia Coloret Portela, Dragan Pamucar   +3 more
openaire   +1 more source

Governance Gambit: The Unforeseen Impact on Disclosure Quality

Journal of Business Finance &Accounting, Volume 53, Issue 4, Page 1534-1544, August 2026.
ABSTRACT Extensive research in earnings management has focused on understanding managerial bias and its impact on disclosure quality. This study extends this literature by introducing a model of earnings management with dual oversight mechanisms. The first is internal supervision, such as internal controls and audit committees, which operates before ...
Neta Gilat
wiley   +1 more source

Misconduct complaints and agents’ incentives: Evidence from housing transactions

Real Estate Economics, Volume 54, Issue 4, Page 811-843, July 2026.
Abstract This article investigates the impact of misconduct complaints against agents on their self‐interested incentives and examines how agents attempt to shield themselves from the associated adverse effects on their reputations and career prospects.
Lawrence Kryzanowski, Yanting Wu
wiley   +1 more source

Economics of the Fish Processing Industry: Applying the Beneish M-Score Model

International Journal of Economic Sciences
Financial statement manipulation has been a practice since the dawn of commerce, resulting in substantial financial losses that have a significant impact on the market. Various factors can lead to such behaviour, such as economic downturns or strong competitive pressures, which affect all sectors of the economy.
Raquel Fernández-González, Félix Puime-Guillén, Patricia Coloret Portela, Judit Koltai   +3 more
openaire   +1 more source

Fraud Hexagon Theory in Thai Contexts: Examining Cultural Boundary Conditions of Financial Statement Fraud Determinants, Firm Value, and Sustainable Governance

Business Strategy &Development, Volume 9, Issue 2, June 2026.
ABSTRACT This study examines fraud hexagon theory's cultural boundary conditions in Thai listed companies, identifying which elements operate universally versus requiring reconceptualization for sustainable governance in relationship‐based Asian economies.
Chutima Uaiphon, Phanthip Yangklan
wiley   +1 more source

A comparative earnings manipulation analysis using beneish m score and dechow f score: The case of ZSE a selected firm

Background: The study seeks to compare Beneish M Score and Dechow F score proficiency in financial statement fraud detection utilizing a selected Zimbabwe Stock Exchange listed manufacturing firm. Methods: A quantitative research approach was adopted for
Mavengere, Kudakwashe
core   +2 more sources

Pengaruh Faktor-Faktor Fraud Triangle Terhadap Financial Statement Fraud

Jurnal ASET (Akuntansi Riset), 2019
. The purpose of this study is investigate the effect of fraud triangle factors on financial statement fraud using Beneish M-Score to the manufacturing company listed on the Stock Exchange in 2016-2017.
Dhea Violin Rahma, Elly Suryani
doaj   +1 more source