Results 111 to 120 of about 35,800,369 (172)

A MACHINE LEARNING APPROACH TO THE BENEISH M-SCORE

, 2016
Occasionally company\u27s statutory earnings announcements are coupled with very large drops in a company\u27s stock price. I address whether such drops can be foretold by prior earnings statements. Because such price behavior can be attributed to market
Dalmasso, Jacopo
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Fraudulent Analysis of Financial Statements Using the Beneish M Score Method During the Covid-19 Pandemic in Manufacturing Companies Registered on the Bursa Efek Indonesia for 2019-2021

, 2022
77 HalamanPenelitian ini bertujuan untuk mengetahui perusahaan yang tergolong sebagai manipulators, nonmanipulators dan grey company pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia.
Sariyani, Cut
core   +1 more source

Beneish M-Score: Aufdeckung von Bilanzmanipulation und erwartete Aktienrenditen

Der Beitrag analysiert erstmalig den Zusammenhang zwischen Aktienrenditen und dem Beneish M-Score auf dem deutschen Kapitalmarkt von 1991 bis 2023 und bewertet zudem die Fähigkeit des Beneish-Modells zur ex-ante-Detektion von Bilanzbetrug in deutschen ...
Köstlmeier, Siegfried, Reuthlinger, Eva, Röder, Klaus   +2 more
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PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN BENEISH M-SCORE (Studi pada Perusahaan BUMN Indonesia Tahun 2016-2018) [PDF]

, 2020
Penelitian ini bertujuan untuk menguji pengaruh model Beneish M-Score terhadap pendeteksian kecurangan laporan keuangan pada perusahaan BUMN Indonesia tahun 2016-2018. Jenis penelitian yang digunakan adalah kuantitatif.
Susdiana, Mita
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New fraud diamond theory: Why people commit fraudulent financial statements?

Jurnal Akuntansi dan Auditing Indonesia
This study examines the determinants of fraudulent financial statements in Indonesia’s non-bank financial industry by integrating the New Fraud Diamond Theory with Agency Theory.
Arief Rahman, Jenneka Ika Sarundayang
doaj   +1 more source

Pengaruh Fraud Hexagon Terhadap Fraudulent Financial Statement Dengan Menggunakan Model Beneish M-Score

Journal of Accounting and Finance Management
Penelitian ini bertujuan untuk menguji pengaruh perspektif teori fraud hexagon terhadap fraudulent financial statement pada perusahaan sektor perbankan. Fraudulent financial statement diukur menggunakan model Beneish M-Score. Populasi penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2023.
Nabila Dartiya Zulfani, Zuhrotun Zuhrotun   +1 more
openaire   +1 more source

DETEKSI FINANCIAL STATEMENT FRAUD DENGAN MODEL BENEISH M-SCORE [PDF]

, 2017
Abstact The purpose of study to examine the influence of model Beneish m-score to detection of fraud. Data used is secondary data that companies listed on the Indonesia Stock Exchange in 2011-2015.
KUSUMA INDAR PREHANTIKA, FERNANDA
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Detecting earning manipulation using the Beneish M-Score Model: Evidence from public listed companies in Malaysia

, 2023
Link to publisher's homepage at https://ijbt.unimap.edu.myThis paper aims to examine the association between earning manipulation using the Beneish M-Score Model and share price with market capitalisation as the control variable among public listed ...
Rohmawati, Kusumaningtias, Leslie, Boni, Amrizah, Kamaluddin   +2 more
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Detecting Earning Manipulation Using the Beneish M-Score Model: Evidence from Public Listed Companies in Malaysia

International Journal of Business and Technopreneurship (IJBT)
This paper aims to examine the association between earning manipulation using the Beneish M-Score Model and share price with market capitalisation as the control variable among public listed companies (PLCs) in Malaysia. The study was performed over a four-year period from 2017 to 2020 using the financial data of 65 PLCs under the Financial Times Stock
null Leslie Boni, Amrizah Kamaluddin, Rohmawati Kusumaningtias   +2 more
openaire   +1 more source

Detecting Earnings Manipulation Using the Beneish M-Score Model A Research Paper in Forensic Accounting and Financial Analysis

This paper applies the Beneish M-Score model to two groups of companies in order to test its ability to discriminate between confirmed earnings manipulation and healthy financial reporting.
Nofil Baig
core   +1 more source