Results 71 to 80 of about 24,251,133 (173)

EFEKTIVITAS MODEL BENEISH M-SCORE DAN MODEL F-SCORE DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Publik Amerika Serikat Periode 1997 – 2017)

, 2018
Penelitian ini menguji efektivitas model Beneish M-Score dan model FScore dalam mendeteksi kecurangan laporan keuangan. Seturut dengan peningkatan skandal kecurangan, pemangku kepentingan memerlukan model deteksi yang dapat diandalkan sehingga ...
Hugo, Jason
core   +1 more source

Detection of Financial Statement Frauds Using Beneish Model: Empirical Evidence from Listed Pharmaceutical Companies in Bangladesh [PDF]

International Journal of Management, Accounting and Economics, 2020
Financial statement fraud had the most significant financial impact on companies when compared to the other categories of occupational fraud as per ACFE Report to the Nations 2014. This study aims to determine the value of Beneish M-Score and to identify
MD Mollah, Ishtiak Sakib
doaj  

Freedom of Expression Protection and Corporate Concealment of Bad News: Evidence from State Anti‐SLAPP Laws

Journal of Accounting Research, Volume 64, Issue 1, Page 365-415, March 2026.
ABSTRACT The protection of free speech enhances the ability of various public stakeholders to disseminate privately observed adverse information about public firms, making it difficult for corporate managers to conceal negative information about their companies.
JIMMY LEE, SHAPHAN NG, IL SUN YOO, LIANDONG ZHANG   +3 more
wiley   +1 more source

Long‐Run Stock Returns Following Internal Control Disclosures

Journal of Business Finance &Accounting, Volume 53, Issue 1, Page 131-149, February 2026.
ABSTRACT We investigate whether investors underreact to material weakness disclosures in internal controls, leading to a subsequent negative stock return drift. Using SOX Section 302 disclosures (2007–2023), we find negligible market reaction around announcement dates but document economically large negative drift over the following two quarters ...
Al (Aloke) Ghosh, Seppo Ikäheimo, Emma‐Riikka Myllymäki, Jukka Sihvonen   +3 more
wiley   +1 more source

Pendeteksian Kecurangan Laporan Keuangan dengan Beneish M-Score pada Perusahaan Perbankan Terbuka [PDF]

Jurnal Akuntansi Bisnis, 2018
This study aims to determine the percentage of firms listed on the BEI in 2014-2016 which are classified as non manipulator, gray company and manipulator by using five indexes of Days Sales in Receivable Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), and Total Accrual To Total Assets Index (TATA).
Yanuary Eka Christy, Daniel Sugama Stephanus   +1 more
openaire   +1 more source

Index Creation, Information Changes, and Financing*

Journal of Accounting Research, Volume 63, Issue 5, Page 2181-2228, December 2025.
ABSTRACT We study how stock index inclusion affects corporate financing using a global sample of 198 index events—primarily new index launches—across 21 markets. Firms added to indexes issue more public debt but not equity, leading to a sustained increase in leverage.
VIDHAN K. GOYAL, DANIEL URBAN, WENTING ZHAO   +2 more
wiley   +1 more source

Beneish m-score : identification of manipulation in Swedish companies

, 2019
Studien som presenteras är en kvantitativ studie utförd på Högskolan i Borås. Syftet medstudien är att fastställa om Beneish m-score kan användas för att identifiera manipulation i svenska aktiebolag.
Nilsson, Johanna, Olsson, Sofi, Eskilstorp, Sofia   +2 more
core   +2 more sources

Evaluating the efficacy of modified Beneish and Dechow models for detecting earnings management in Polish companies [PDF]

Central European Management Journal
PurposeThis article analyzes the role of several variants of the M-Score models and the F-Score model in the detection of earnings management in Poland. Previous research on earnings management concentrated only on the use of the original Beneish M-Score
Marek Sylwestrzak, Julia Słomkowska
doaj   +1 more source

Interest in the short interest: The rise of private‐sector data

Contemporary Accounting Research, Volume 42, Issue 4, Page 2424-2457, Winter 2025.
Abstract Short interest is currently required to be disclosed twice per month, but regulators have sought to increase this frequency. Meanwhile, short interest information from private third‐party vendors has emerged to meet investor demand on a daily basis.
Yong Chen, Minjae Kim, John McInnis, Wuyang Zhao   +3 more
wiley   +1 more source

Labour Mobility and Conditional Conservative Accounting

Accounting &Finance, Volume 65, Issue 4, Page 3866-3888, December 2025.
ABSTRACT Firms having low employee labour mobility face demands by employees to signal employment stability. We argue that one way of addressing such demands is by adopting conditional conservative accounting to convey financial prudence and reduce the perceived future unemployment risk.
Justin Chircop, Lars H. Hass
wiley   +1 more source