Results 141 to 150 of about 35,800,369 (172)

Iatrogenic keratectasia after phototherapeutic keratectomy. [PDF]

Br J Ophthalmol, 2001
Miyata K, Takahashi T, Tomidokoro A, Ono K, Oshika T.   +4 more
europepmc   +1 more source

Different mutation of the XLRS1 gene causes juvenile retinoschisis with retinal white flecks. [PDF]

Br J Ophthalmol, 2001
Hotta Y, Nakamura M, Okamoto Y, Nomura R, Terasaki H, Miyake Y.   +5 more
europepmc   +1 more source

Financial Statement Manipulations in Global Corporations: An Audit-Based Analysiss Using the Beneish M-Score Model

This paper focuses on the probability of manipulation of financial statements in twenty large international companies, including ten Indian companies and ten non-Indian companies, in the future (2021- 2025) through the Beneish M-Score model. The sample size is 100 publicly traded firm-years based on annual reports prepared in Ind AS, IFRS and US GAAP ...
openaire   +2 more sources

The TESTING THE BENEISH M-SCORE MODEL IN DETECTING FRAUDULENT FINANCIAL STATEMENTS WITH THE HEXAGON FRAUD THEORY: FRAUD

Research objective: This study aims to test the Beneish M-Score model in detecting fraudulent financial statements with the Fraud Hexagon theory. Method: This research is quantitative, with purposive sampling used to collect samples from secondary data ...
Devy Diana Dinda Bestari, Triyanto, Eko
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Detecting of Financial Statements Fraud Using Beneish M-Score Model and F Score Model

2021 5th International Conference on Business and Information Management, 2021
This study aims to analyze and test the use of the Beneish M-Score model and the F score model to detect financial statements fraud. The Beneish model is the mathematical model that identifies the manipulation of earnings through financial ratios. The data used is secondary data in the form of financial reports of manufacturing companies listed on the ...
Erick Fernando, Yen Sun
exaly   +2 more sources

Earnings manipulation behavior in the banking industry of Bangladesh: the strategical implication of Beneish M-score model

Arab Gulf Journal of Scientific Research, 2022
PurposeThis study aims to determine the number of companies involved in earnings manipulation. Additionally, this study has empirically investigated the common manipulation items among the companies.Design/methodology/approachBangladesh's listed commercial banks are selected as a sample for this study, and financial data from 2009 to 2018 were ...
Ratan Ghosh
exaly   +2 more sources

Forensic Accounting on Indonesian Energy Sector with Beneish M-Score Model Analysis

Proceedings of the 6th International Conference on E-Commerce, E-Business and E-Government, 2022
Kevin Deniswara, Jonathan Theodore Kesuma, Vincent Louis   +2 more
exaly   +3 more sources

DETECTING FINANCIAL STATEMENT FRAUD BY BUMN LISTED COMPANIES: THE RELIABILITY OF THE BENEISH M-SCORE MODEL [PDF]

, 2022
This study aims to analyze Fraud Financial Statements Using the Beneish M-Score Model (Empirical Study on BUMN Companies Listed on the Indonesia Stock Exchange 2015-2019). Based on the type of research used, this research is included in descriptive quantitative research.
Fajri, Ahmad Muzzayyin Misbahul, Nurmala, Putri, Adiwibowo, Akhmad Sigit, Abdurrauf, Amar   +3 more
openaire   +2 more sources

Application of Beneish M-Score Model and Data Mining to Detect Earning Manipulation

2025 12th International Conference on Computing for Sustainable Global Development (INDIACom)
Ranjitha N., Balaj Kannan
exaly   +2 more sources

Pengaruh Fraud Pentagon terhadap Kecurangan Laporan Keuangan dengan Menggunakan Beneish M-Score Model

Jurnal Impresi Indonesia, 2022
Pendahuluan: Kecurangan laporan keuangan merupakan salah satu jenis fraud yang pada umumnya sering dilakukan oleh perusahaan dalam bentuk komunikasi antara pemilik perusahaan dengan pengelola perusahaan. Tujuan dari laporan keuangan adalah untuk memberikan informasi mengenai posisi keuangan, kinerja keuangan, dan arus kas perusahaan yang bermanfaat ...
Serenandika Devita Milania, Triyono Triyono   +1 more
openaire   +1 more source