Results 81 to 90 of about 24,251,133 (173)

An Ensemble Model Minimising Misjudgment Cost: Empirical Evidence From Chinese Listed Companies

International Journal of Finance &Economics, Volume 30, Issue 4, Page 3875-3900, October 2025.
ABSTRACT Predicting corporate financial distress is critical for bank lending and corporate bond investment decisions. Incorrect identification of default status can mislead lenders and investors, leading to substantial losses. This paper proposes an ensemble model that minimises the overall cost of misjudgment by considering the imbalanced ratio ...
Kunpeng Yuan, Mohammad Zoynul Abedin, Petr Hajek   +2 more
wiley   +1 more source

The Role of Intangible Assets in Shaping Firm Value

European Financial Management, Volume 31, Issue 4, Page 1325-1353, September 2025.
ABSTRACT This study introduces a new metric to evaluate a firm's intangible asset intensity, focusing on its ability to generate revenue from nonphysical assets. It finds a strong positive correlation between firm performance and both internally generated and externally acquired intangible assets.
Feng Dong, John Doukas
wiley   +1 more source

Social Connections and Capital Allocation in Multidivisional Firms

Journal of Business Finance &Accounting, Volume 52, Issue 4, Page 1956-1984, August 2025.
ABSTRACT The inefficiency of internal capital allocation is considered one source of losses due to diversification. We use a hand‐collected sample of divisional managers in S&P 500 industrial conglomerates and find that social connections among divisional managers are associated with capital allocation improvements.
Tomas Jandik, Tatiana Salikhova
wiley   +1 more source

Deteksi Laporan Keuangan Koperasi Menggunakan Beneish M-Score Model [PDF]

Penelitian ini bertujuan untuk mendeteksi kecurangan pada Koperasi XYZ dengan menggunakan data tahun 2020 hingga 2023. Beneish M Score merupakan model yang menunjukkan bahwa manajemen melakukan kecurangan atau terlibat dalam praktik manipulasi laporan ...
Putra, Toufiq Agung Pratomo Sugito, Zahra , Shofia   +1 more
core  

Pengaruh Karakteristik Komite Audit, Keahlian Keuangan Dan Ukuran Perusahaan Terhadap Kemungkinan Kecurangan Laporan Keuangan [The Influence of Audit Committee Characteristics, Financial Expertise, and Company Size toward the Possibility of Financial Report Fraud]

DeReMa (Development Research of Management): Jurnal Manajemen, 2017
Related to fraudulent financial statements by PT. Kimia Farma, Indosat, and others, this research looked at fraud committed by companies. The purpose of this research was to determine if the audit committee's independence, the financial expertise of the ...
Bambang Leo Handoko, Kinanti Ashari Ramadhani   +1 more
doaj   +1 more source

CEO Inside Debt and Insider Trading

Journal of Corporate Accounting &Finance, Volume 36, Issue 2, Page 262-279, April 2025.
ABSTRACT We examine insider trading to test existing theory about how insiders perceive CEO pensions and deferred compensation (inside debt). Managerial compensation theory posits that debt‐type compensation is an important component of optimal contracting because it reduces shareholder–debtholder agency costs, suggesting that shareholders may react ...
Eric R. Brisker, Dominique Outlaw, Aimee Hoffmann Smith   +2 more
wiley   +1 more source

FRAUDULENT FINANCIAL REPORTING DETECTION USING BENEISH M-SCORE MODEL IN PUBLIC COMPANIES IN 2012-2016 [PDF]

, 2019
This study aims to examine the ability of the Beneish M-Score model to detect fraudulent financial reporting. The Data research sample consisted of 55 manipulator companies that were sanctioned and fined by the Financial Services Authority due to ...
alfian, fhiqi, Triani, NiNyoman
core   +1 more source

ANALISIS BENEISH M-SCORE DALAM MENDETEKSI INDIKASI FRAUD LAPORAN KEUANGAN

APSSAI ACCOUNTING REVIEW
Penelitian ini bertujuan untuk mendeteksi adanya indikasi fraud pada suatu laporan keuangan menggunakan Beneish M-Score. PT TIMAH Tbk merupakan perusahaan sektor pertambangan yang digunakan sebagai objek penelitian ini. Jenis penelitian ini merupakan studi kasus dengan pendekatan deskriptif.
Fitri Nur Anggraeni, null Tarjo
openaire   +1 more source

The Beneish Model in Identifying Signals of Potential Financial Statement Manipulation: Evidence from Construction-Sector Companies Listed on the Warsaw Stock Exchange

Journal of Modern Science
Objectives The article presents the principles and possible applications of Beneish's M-score model. It then examines whether companies operating in the construction and building-materials sectors listed on the Warsaw Stock Exchange are more frequently ...
Paweł Zieniuk, Anna Staszel
doaj   +1 more source

The Impact of CEO Power on the Relationship between Corporate Financial Distress and Earnings Management: Evidence from Egypt [PDF]

المجلة العلمية للبحوث التجارية - جامعة المنوفية
This study examines the impact of corporate financial distress on earnings management behavior and how CEO power moderates this relationship. The sample includes 45 non-financial EGX-100 firms from 2017 to 2022, with 270 balanced observations.
Hanaa Abdelkader Elhabashy, ناهد سعد احمد سيد سعد   +1 more
doaj   +1 more source