Results 61 to 70 of about 24,251,133 (173)
E3S Web of Conferences, 2023 The aim of this research was to collect empirical evidence on the effects of Beneish’s M-Score Model that was calculated using the eight formulas that come with it and of financial ratio analysis based on the indicators financial leverage, profitability, asset composition, liquidity, and capital turnover on fraudulent financial statement indications in
Lumadi Kezia Aviel +1 more
openaire +2 more sources
Generative AI Use by Capital Market Information Intermediaries: Evidence from Seeking Alpha
Journal of Accounting Research, Volume 64, Issue 3, Page 1233-1286, June 2026.ABSTRACT We study the use of generative AI for firm‐specific financial analysis on the Seeking Alpha platform. After the initial launch of ChatGPT in November 2022, the share of AI‐generated articles rose sharply to 13.5% of all articles, then declined in late 2023 after Seeking Alpha equated the use of AI to plagiarism and announced a prohibition on ...
Mark T. Bradshaw +3 more
wiley +1 more source
FINANCIAL STATEMENT FRAUD USING REVISED BENEISH M-SCORE MODEL: EVIDENCE IN BANKING INDONESIA [PDF]
, 2023 The purpose of this research is to determine the extent of the possibility of fraud in the banking sector in Indonesia. This study involves banks that have gone public on the IDX from 2017 to 2021.
Purnamasari, Pupung
core +1 more source
Financial Distress Prediction with Stacking Ensemble Learning
IJCCS (Indonesian Journal of Computing and Cybernetics Systems), 2022 Previous studies have used financial ratios extensively to build their predictive model of financial distress. The Altman ratio is the most often used to predict, especially in academic studies.
Muhammad Fadhlil Hadi +3 more
doaj +1 more source
Competition Enforcement and Accounting for Intangible Capital
The Journal of Finance, Volume 81, Issue 3, Page 1217-1263, June 2026.ABSTRACT Antitrust laws mandate review of mergers and acquisitions (M&As) that exceed an asset size threshold based on accounting standards that exclude most intangible capital. We show that this exclusion leads to thousands of intangible‐intensive M&As being nonreportable. Acquirers in nonreportable deals achieve higher equity values and price markups,
JOHN D. KEPLER +2 more
wiley +1 more source
FRAUD PENTAGON DAN FRAUDULENT FINANCIAL REPORTING DENGAN BENEISH M-SCORE MODEL PADA INDUSTRI PERBANKAN [PDF]
Using the Beneish M-Score model, this research examines the impact of pentagon fraud on the discovery on indications of financial statement fraud. This study uses logistic regression analysis for a sample of 46 banking companies listed on the Indonesia ...
Azka, Aditya Fadillah +2 more
core +1 more source
Future Business Journal, 2023 This study examines the relationship between board characteristics and the likelihood of fraud in financial statements in the Saudi stock exchange as one of the emerging markets.
Ibrahim El-Sayed Ebaid
doaj +1 more source
Jurnal AKSI (Akuntansi dan Sistem Informasi), 2023 This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020. The purpose of this study was to determine how much influence Pressure, Opportunity, and Rationalization on Fraudulent Financial ...
Hani Fitria Rahmani, Lidya Oktalita
doaj +1 more source
Corruption Detection Through Textual Analysis: Evidence From Eurozone Banks
Business Ethics, the Environment &Responsibility, Volume 35, Issue 2, Page 1017-1037, April 2026.ABSTRACT This research investigates the disclosure of banking institutions by analyzing their annual reports to identify the determinants capable of signaling possible corruption scandals. A textual analysis was conducted on the financial reports of 42 Eurozone banks from the period 2013 to 2022.
Rodolfo Damiano +3 more
wiley +1 more source
Amendment Thresholds and Voting Rules in Debt Contracts
Journal of Accounting Research, Volume 64, Issue 1, Page 181-227, March 2026.ABSTRACT Most loan contracts in the United States contain a provision for lender voting rules. We study the optimal voting rule that allows lenders to waive a covenant violation. When lenders have heterogeneous preferences, lenient voting rules increase the probability of waivers that allow inefficient investments.
JUDSON CASKEY +2 more
wiley +1 more source