Results 1 to 10 of about 35,800,369 (172)

Application of Beneish M-Score Models and Data Mining to Detect Financial Fraud [PDF]

Procedia, Social and Behavioral Sciences, 2015
AbstractThis study aims to analyze the ability of m-score Beneish in detecting financial fraud. This research data refer to companies that commit fraud according to the fraud Database of Sanctions of Issuer Cases Public Companies that was released by the Financial Services Authority in the period of 2001-2014.
Nurul Herawati
exaly   +3 more sources

Fraud triangle and earnings management based on the modified M-score: A study on manufacturing company in Indonesia [PDF]

Heliyon, 2023
This study combines the concept of a fraud triangle and a modified Beneish M-score to detect factors that trigger earnings management. The modified M-score formula used in this study contains five original and four additional ratios.
Niluh Putu Dian Rosalina Handayani Narsa, Lesta Mega Evi Afifa, Oktaviani Ari Wardhaningrum   +2 more
doaj   +2 more sources

Relationships Between the Beneish M-Score and Bankruptcy Models: Insights from Financial Models in Czech Manufacturing Firms

Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu
Many well-known cases worldwide demonstrate that even if companies appear financially strong, their actual accounting reality may differ. Uncovering fraudulent behaviour is difficult, so auditors, financial authorities, stock exchanges, etc., must detect
Jaroslav Svoboda, Ilona Berková, Jaroslava Pražáková, Marie Vejsadová Dryjová   +3 more
doaj   +3 more sources

(In)efficiency of Beneish M Score model in detecting fraud in financial statements

BizInfo
The creation and application of accounting standards (International Accounting Standards (IAS), International Financial Reporting Standards (IFRS), American Generally Accepted Accounting Principles (GAAP)) that would have universal acceptability was the ...
Slaviša Đorđević, Nebojša Mitić, Slaviša Vučurević   +2 more
doaj   +2 more sources

Deteksi Financial Statement Fraud : Model Beneish M-Score, dan Model F-Score

E-Jurnal Akuntansi, 2023
The research aims to find out which model is most effective in detecting financial statement fraud by using the Beneish M-Score model and the F-Score model. The research population of the banking sector is listed on the Indonesia Stock Exchange for the period 2018 - 2020 with a total of 48 banks.
Meita Rahmawati, Patmawati Patmawati
exaly   +2 more sources

Using Beneish M-Score and Altman Z-Score models to detect financial fraud and company failure [PDF]

Tekstilna industrija, 2021
Bankruptcy is a risk that any company can face, regardless of its size. The importance of predicting a company's bankruptcy for years before its development is enormous, and it is important for financial sustainability.
Knežević Snežana, Špiler Marko, Milašinović Marko, Mitrović Aleksandra, Milojević Stefan, Travica Jovan   +5 more
doaj   +2 more sources

Application of Beneish M-score model on small and medium enterprises in Federation of Bosnia and Herzegovina [PDF]

Eastern Journal of European Studies, 2020
The last two decades have witnessed high-profile corporate accounting scandals and multi billion-dollar frauds. Since then, forensic accounting has been in focus and has played a prominent role in discovering financial statement frauds.
Sanel HALILBEGOVIC, Nedim CELEBIC, Ermin CERO, Elvisa BULJUBASIC, Anida MEKIC   +4 more
doaj   +1 more source

The Effects of Beneish’s M-Score Model and Financial Ratio Analyis on Fraudulent Financial Statement Indications

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, Rusgowanto Fransisca Hanita   +1 more
exaly   +3 more sources

The Beneish M-Score Model in Detecting Fraudulent Financial Reporting: The Hexagon Perspective Theory

Jurnal Penelitian Ekonomi dan Bisnis
This research aims to investigate the effect of fraud on fraudulent financial reports (FFR) using the hexagon theory. The seven factors were financial stability, external pressure, ineffective monitoring, auditor changes, director changes, arrogance, and
Sherawanti Permata Kusuma, Melati Oktafiyani, Imang Dapit Pamungkas, Juli Ratnawati   +3 more
doaj   +2 more sources

Pentagon theory dan model beneish M-score

Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan, 2022
Fraudulent financial reporting is defined as fraud committed by the management of a company by providing a false picture of the financial statements, which, of course, harms investors and other related parties. This research aims to analyze the effect of fraud using the pentagon theory.
Syavinda Zahra Anggreini, Arief Himmawan D. N   +1 more
openaire   +1 more source