Results 91 to 100 of about 35,800,369 (172)

Are the Beneish model and restatement relevant in detecting tax evasion?

Journal of Accounting and Investment
Research aims: This study aims to analyze the capability of fraud pentagon theory’s factors—including pressure, opportunity, rationalization, competence, and arrogance—in indicating tax evasion.
Challista Christabella, Ayu Fury Puspita
doaj   +1 more source

Analysis of earnings manipulation practices of Finnish and German companies using Beneish M-score model [PDF]

, 2016
The research was aimed at exploring the earnings manipulations level using Beneish M-score model. The analysis was implemented over a period of six years on the basis of companies’ data, which represents Finnish and German markets.
Roshchina, Kristina
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Analisis Penerapan Model Beneish M-Score Dalam Mendeteksi Kecurangan Laporan Keuangan (Studi Kasus pada Perusahaan BUMN yang terdaftar di Bursa Efek Indonesia) [PDF]

, 2021
Sejumlah perusahaan Badan Usaha Milik Negara (BUMN) saat ini terjerat berbagai permasalahan, salah satunya adalah kasus yang melibatkan kecurangan laporan keuangan, diantaranya kasus kecurangan laporan PT Garuda Indonesia Tbk. pada tahun 2018. Penelitian
NUGRAHA, Annisa Salma
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Corporate social responsibility, financial fraud, and firm's value in Indonesia and Malaysia. [PDF]

Heliyon, 2022
Tarjo T, Anggono A, Yuliana R, Prasetyono P, Syarif M, Alkirom Wildan M, Syam Kusufi M.   +6 more
europepmc   +1 more source

Firm value in the airline industry: perspectives on the impact of sustainability and Covid-19. [PDF]

Humanit Soc Sci Commun, 2023
Abdi Y, Li X, Càmara-Turull X.
europepmc   +1 more source

Detecting Corporate Financial Fraud Using Modified Altman Z-Score and Beneish M-Score. The Case of Enron Corp [PDF]

, 2016
Enron Corp. was a U.S. corporation involved in three main business units made up of Wholesale Services, Energy Services and Global Services. Enron Corp.
Ofori, Edmond
core   +1 more source

Analisis Kecurangan Laporan Keuangan Dengan Model Beneish M-Score Pada Sektor Kesehatan

El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
The study aims to detect indications of financial statement manipulation using the Beneish M-Score model. The research population is the health sector listed on the Indonesia Stock Exchange in the period 2021-2023 with a total of 35 companies. The research sample was taken using purposive sampling method and obtained 14 companies with financial reports
Winingtias Darmatika, Yanuar Ramadhan, Davina Arzeta, Wirdatul Isnaeni, Selviana Syukriati, Tiffany Caprina   +5 more
openaire   +1 more source

Relationship Between Financial Distress and Earnings Management

SAR (Soedirman Accounting Review): Journal of Accounting and Business
Riset ini mencoba untuk menguji korelasi antara kesulitan keuangan perusahaan dan manipulasi laporan keuangan dengan menggunakan teknik manajemen laba.
Inayatul Sabilla Azahro, Diah Hari Suryaningrum   +1 more
doaj   +1 more source

Interventions for intermittent exotropia. [PDF]

Cochrane Database Syst Rev, 2021
Pang Y, Gnanaraj L, Gayleard J, Han G, Hatt SR.   +4 more
europepmc   +1 more source

Analisis Fraud Theory Terhadap Kecurangan Laporan Keuangan dengan Menggunakan Beneish M-Score, Dechow F-Score dan Altman Z-Score Model [PDF]

Penelitian yang dilakukan bertujuan untuk menganalisis fraud theory terhadap kecurangan laporan keuangan dengan menggunakan perhitungan Beneish M-Score, Dechow F-Score dan Altman Z-Score model.
SURYADANI, Acep Damas
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