Results 51 to 60 of about 35,800,369 (172)

Governance Gambit: The Unforeseen Impact on Disclosure Quality

Journal of Business Finance &Accounting, Volume 53, Issue 4, Page 1534-1544, August 2026.
ABSTRACT Extensive research in earnings management has focused on understanding managerial bias and its impact on disclosure quality. This study extends this literature by introducing a model of earnings management with dual oversight mechanisms. The first is internal supervision, such as internal controls and audit committees, which operates before ...
Neta Gilat
wiley   +1 more source

Misconduct complaints and agents’ incentives: Evidence from housing transactions

Real Estate Economics, Volume 54, Issue 4, Page 811-843, July 2026.
Abstract This article investigates the impact of misconduct complaints against agents on their self‐interested incentives and examines how agents attempt to shield themselves from the associated adverse effects on their reputations and career prospects.
Lawrence Kryzanowski, Yanting Wu
wiley   +1 more source

Fraud Hexagon Theory in Thai Contexts: Examining Cultural Boundary Conditions of Financial Statement Fraud Determinants, Firm Value, and Sustainable Governance

Business Strategy &Development, Volume 9, Issue 2, June 2026.
ABSTRACT This study examines fraud hexagon theory's cultural boundary conditions in Thai listed companies, identifying which elements operate universally versus requiring reconceptualization for sustainable governance in relationship‐based Asian economies.
Chutima Uaiphon, Phanthip Yangklan
wiley   +1 more source

Generative AI Use by Capital Market Information Intermediaries: Evidence from Seeking Alpha

Journal of Accounting Research, Volume 64, Issue 3, Page 1233-1286, June 2026.
ABSTRACT We study the use of generative AI for firm‐specific financial analysis on the Seeking Alpha platform. After the initial launch of ChatGPT in November 2022, the share of AI‐generated articles rose sharply to 13.5% of all articles, then declined in late 2023 after Seeking Alpha equated the use of AI to plagiarism and announced a prohibition on ...
Mark T. Bradshaw, Chenyang Ma, Benjamin P. Yost, Yuan Zou   +3 more
wiley   +1 more source

EFEKTIVITAS MODEL BENEISH M-SCORE DAN MODEL F-SCORE DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Publik Amerika Serikat Periode 1997 – 2017)

, 2018
Penelitian ini menguji efektivitas model Beneish M-Score dan model FScore dalam mendeteksi kecurangan laporan keuangan. Seturut dengan peningkatan skandal kecurangan, pemangku kepentingan memerlukan model deteksi yang dapat diandalkan sehingga ...
Hugo, Jason
core   +1 more source

The Beneish Model in Identifying Signals of Potential Financial Statement Manipulation: Evidence from Construction-Sector Companies Listed on the Warsaw Stock Exchange

Journal of Modern Science
Objectives The article presents the principles and possible applications of Beneish's M-score model. It then examines whether companies operating in the construction and building-materials sectors listed on the Warsaw Stock Exchange are more frequently ...
Paweł Zieniuk, Anna Staszel
doaj   +1 more source

Competition Enforcement and Accounting for Intangible Capital

The Journal of Finance, Volume 81, Issue 3, Page 1217-1263, June 2026.
ABSTRACT Antitrust laws mandate review of mergers and acquisitions (M&As) that exceed an asset size threshold based on accounting standards that exclude most intangible capital. We show that this exclusion leads to thousands of intangible‐intensive M&As being nonreportable. Acquirers in nonreportable deals achieve higher equity values and price markups,
JOHN D. KEPLER, CHARLES G. MCCLURE, CHRISTOPHER R. STEWART   +2 more
wiley   +1 more source

SEBERAPA EFEKTIF PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN DENGAN MODEL BENEISH M-SCORE PADA PERUSAHAAN SEKTOR MANUFAKTUR DI BURSA EFEK INDONESIA [PDF]

, 2021
Penelitian ini bertujuan untuk mengetahui sejauh mana model Beneish M-Scrore dapat menjelaskan kecurangan laporan keuangan pada sektor manufaktur di Indonesia periode 2014-2018.
Ferli, O. (Ossi), Adilla, R. (Rafika), Adilla, Rafika, Ferli, Ossi   +3 more
core   +1 more source

Pendeteksian kecurangan laporan keuangan dengan menggunakan model beneish m-score: perspektif fraud diamond

Jurnal Akuntansi, Keuangan, dan Manajemen, 2020
Purpose: This study aims to prove whether pressure, opportunity, rationalization and capability elements of fraud diamond theory related to financial statements fraud. Research methodology: This associative research uses quantitative data with sources from company website and the Indonesia Stock Exchange (IDX).
Andy Dharma Pangestu, Reni Oktavia, Yunia Amelia   +2 more
openaire   +2 more sources

Corruption Detection Through Textual Analysis: Evidence From Eurozone Banks

Business Ethics, the Environment &Responsibility, Volume 35, Issue 2, Page 1017-1037, April 2026.
ABSTRACT This research investigates the disclosure of banking institutions by analyzing their annual reports to identify the determinants capable of signaling possible corruption scandals. A textual analysis was conducted on the financial reports of 42 Eurozone banks from the period 2013 to 2022.
Rodolfo Damiano, Salvatore Polizzi, Enzo Scannella, Giuseppe Valenza   +3 more
wiley   +1 more source