Results 41 to 50 of about 35,800,369 (172)

Application Of Beneish M-Score Model In Detecting Probable Earnings Manipulation In Malaysian Public Listed Companies

Integrated Journal of Business and Economics, 2021
Earnings manipulation involves alteration, adjustment, exploitation, and even timing of transactions in financial statements with the intention to report a sound economic performance in a company. This act could jeopardize the company’s financial performance in the long run and also make its stakeholders to suffer significant losses.
Nor Aqilah, Nor Farizal Mohammed, Amrizah Kamaluddin   +2 more
openaire   +2 more sources

Bonds Between Earnings Management and Corporate Financial Stability in the Context of the Competitive Ability of Enterprises

Journal of Competitiveness, 2021
The financial health of enterprises and their continued profitability and competitiveness in the market are influenced considerably by the level of earnings achieved.
Katarina Valaskova, Ane-Mari Androniceanu, Katarina Zvarikova, Judit Olah   +3 more
doaj   +1 more source

Economics of the Fish Processing Industry: Applying the Beneish M-Score Model

International Journal of Economic Sciences
Financial statement manipulation has been a practice since the dawn of commerce, resulting in substantial financial losses that have a significant impact on the market. Various factors can lead to such behaviour, such as economic downturns or strong competitive pressures, which affect all sectors of the economy.
Raquel Fernández-González, Félix Puime-Guillén, Patricia Coloret Portela, Judit Koltai   +3 more
openaire   +1 more source

A Survey of the Archival Audit Literature Une revue de la littérature en matière d'audit fondée sur les données archivales

Contemporary Accounting Research, Volume 43, Issue 3, Page 1179-1252, Fall 2026.
ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley   +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

Renaissance of Creative Accounting Due to the Pandemic: New Patterns Explored by Correspondence Analysis

Stats, 2023
The COVID-19 outbreak has rapidly affected global economies and the parties involved. There was a need to ensure the sustainability of corporate finance and avoid bankruptcy.
Roman Blazek, Pavol Durana, Jakub Michulek   +2 more
doaj   +1 more source

Prosocial CEOs and Accounting Manipulation Le comportement prosocial des PDG et la manipulation comptable

Contemporary Accounting Research, Volume 43, Issue 3, Page 1253-1282, Fall 2026.
ABSTRACT This paper examines the association between CEOs' prosocial tendency and their firms' likelihood of accounting manipulation. We measure CEOs' prosocial tendency based on their involvement with charitable organizations. We find that prosocial CEOs are less likely to engage in accounting manipulation, as proxied by material non‐reliance ...
Mei Feng, Weili Ge, Zhejia Ling, Wei Ting Loh   +3 more
wiley   +1 more source

FRAUD PENTAGON DAN FRAUDULENT FINANCIAL REPORTING DENGAN BENEISH M-SCORE MODEL PADA INDUSTRI PERBANKAN [PDF]

Using the Beneish M-Score model, this research examines the impact of pentagon fraud on the discovery on indications of financial statement fraud. This study uses logistic regression analysis for a sample of 46 banking companies listed on the Indonesia ...
Azka, Aditya Fadillah, Novita, Novita, Fauza, Aditya Rizky   +2 more
core   +1 more source

On the Financial Determinants of the Piotroski F-Score: An Analysis of Borsa İstanbul Firms

Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
This study investigates the factors effective on Piotroski F-score which is a proxy for financial health of the firms. Manufacturing firms operate in Borsa İstanbul are considered in the analyses with using the time period of 2017:Q1-2024:Q3.
Sinan Aytekin, Nida Abdioğlu
doaj   +1 more source

CEO social media activity and insider trading

Journal of Financial Research, Volume 49, Issue 3, Page 827-865, Fall 2026.
Abstract This article studies the relationship between CEOs' social media activity and their insider trading behavior. Drawing on psychological evidence linking online activity to risk‐taking, we find that active CEOs on social media exhibit higher risk preferences and engage more in insider trading—particularly in terms of incidence, intensity, and ...
Zhichuan Li, Claire Y. C. Liang, Zhenyang Tang   +2 more
wiley   +1 more source