Results 61 to 70 of about 35,800,369 (172)
FRAUDULENT FINANCIAL REPORTING DETECTION USING BENEISH M-SCORE MODEL IN PUBLIC COMPANIES IN 2012-2016 [PDF]
, 2019 This study aims to examine the ability of the Beneish M-Score model to detect fraudulent financial reporting. The Data research sample consisted of 55 manipulator companies that were sanctioned and fined by the Financial Services Authority due to ...
alfian, fhiqi, Triani, NiNyoman
core +1 more source
Detecting Financial Statements Fraud: the Evidence from Russia
Корпоративные финансы, 2017 Russian stakeholders of joint stock companies, which shares are not traded on a stock exchange, and limited liability companies need the effective instruments which enable them to detect the facts of financial statement fraud quickly because the ...
Natalia Feruleva, Maria Shtefan
doaj +1 more source
KnE Social Sciences, 2021 Fraudulent financial statements are disclosures of a company’s financial condition which are intentionally made inaccurate by eliminating values. This study aimed to examine the effect of using the Beneish M-Score model against fraud reports of manufacturing companies listed in the Indonesian Stock Exchange in 2016 -2018.
Ponny Harsanti, Ulva Rizky Mulyani
openaire +2 more sources
Amendment Thresholds and Voting Rules in Debt Contracts
Journal of Accounting Research, Volume 64, Issue 1, Page 181-227, March 2026.ABSTRACT Most loan contracts in the United States contain a provision for lender voting rules. We study the optimal voting rule that allows lenders to waive a covenant violation. When lenders have heterogeneous preferences, lenient voting rules increase the probability of waivers that allow inefficient investments.
JUDSON CASKEY +2 more
wiley +1 more source
Journal of Accounting Research, Volume 64, Issue 1, Page 365-415, March 2026.ABSTRACT The protection of free speech enhances the ability of various public stakeholders to disseminate privately observed adverse information about public firms, making it difficult for corporate managers to conceal negative information about their companies.
JIMMY LEE +3 more
wiley +1 more source
The Impact of Financial Constraints and Earnings Management on Working Capital Adjustment Speed: Evidence from Egypt [PDF]
المجلة العلمية للبحوث التجارية - جامعة المنوفيةThis study examines the target working capital level and the adjustment speed towards the target level in Egyptian firms. It also investigates the impact of financial constraints and earnings management on the speed of adjustment (SOA).
هناء عبد القادر الحبشي +1 more
doaj +1 more source
Long‐Run Stock Returns Following Internal Control Disclosures
Journal of Business Finance &Accounting, Volume 53, Issue 1, Page 131-149, February 2026.ABSTRACT We investigate whether investors underreact to material weakness disclosures in internal controls, leading to a subsequent negative stock return drift. Using SOX Section 302 disclosures (2007–2023), we find negligible market reaction around announcement dates but document economically large negative drift over the following two quarters ...
Al (Aloke) Ghosh +3 more
wiley +1 more source
Index Creation, Information Changes, and Financing*
Journal of Accounting Research, Volume 63, Issue 5, Page 2181-2228, December 2025.ABSTRACT We study how stock index inclusion affects corporate financing using a global sample of 198 index events—primarily new index launches—across 21 markets. Firms added to indexes issue more public debt but not equity, leading to a sustained increase in leverage.
VIDHAN K. GOYAL +2 more
wiley +1 more source
Interest in the short interest: The rise of private‐sector data
Contemporary Accounting Research, Volume 42, Issue 4, Page 2424-2457, Winter 2025.Abstract Short interest is currently required to be disclosed twice per month, but regulators have sought to increase this frequency. Meanwhile, short interest information from private third‐party vendors has emerged to meet investor demand on a daily basis.
Yong Chen +3 more
wiley +1 more source
Kecurangan Laporan Keuangan, Laporan Keuangan, Manipulasi Laba, Model M-Score Beneish
Jurnal Riset Akuntansi AksiomaStrategi M-Score (Beneish, 1999) banyak digunakan untuk alat forensik keuangan dalam mendeteksi kecurangan laporan keuangan (Buljubasic & Halilbegovic, 2017; Hasan et al., 2017), namun penelitian tersebut belum memberikan bukti di masa krisis. Oleh karena itu penelitian ini mencoba untuk mengisi kesenjangan tersebut dengan melakukan penelitian di ...
Isnawati Isna +2 more
openaire +1 more source