Results 71 to 80 of about 35,800,369 (172)

Labour Mobility and Conditional Conservative Accounting

Accounting &Finance, Volume 65, Issue 4, Page 3866-3888, December 2025.
ABSTRACT Firms having low employee labour mobility face demands by employees to signal employment stability. We argue that one way of addressing such demands is by adopting conditional conservative accounting to convey financial prudence and reduce the perceived future unemployment risk.
Justin Chircop, Lars H. Hass
wiley   +1 more source

Using the Beneish M-score model: Evidence from non-financial companies listed on the Warsaw Stock Exchange [PDF]

Investment Management and Financial Innovations, 2020
The risk of distortion of financial statements has been growing. Following the 2008 crisis, recipients of financial information are increasingly focusing on the likelihood of financial statements being distorted through fraudulent presentation of financial information.
openaire   +1 more source

An Ensemble Model Minimising Misjudgment Cost: Empirical Evidence From Chinese Listed Companies

International Journal of Finance &Economics, Volume 30, Issue 4, Page 3875-3900, October 2025.
ABSTRACT Predicting corporate financial distress is critical for bank lending and corporate bond investment decisions. Incorrect identification of default status can mislead lenders and investors, leading to substantial losses. This paper proposes an ensemble model that minimises the overall cost of misjudgment by considering the imbalanced ratio ...
Kunpeng Yuan, Mohammad Zoynul Abedin, Petr Hajek   +2 more
wiley   +1 more source

Beneish financial data manipulation score for Romania

, 2023
This database provides the calculation of the Beneish data manipulation score for 66 Romanian public companies over the period 2016-2021.
Safta Ioana Lavinia, Achim, Monica Violeta   +1 more
core   +1 more source

STUDY ON ESTIMATING THE RISK OF MANIPULATION OF FINANCIAL INFORMATION BY ECONOMIC ENTITIES [PDF]

Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development
In this work, we proposed to analyze, starting from the existing accounting information in the financial statements, the way in which we can estimate the risk of manipulation of the financial information, by which companies.
Alina MARCUTA, Alina Cristina NUTA, Florian Marcel NUTA, Cristiana TINDECHE, Valentina Constanta TUDOR, Liviu MARCUTA   +5 more
doaj  

Detecting red flags of corporate financial statement frauds using Beneish m score model in Sri Lanka

International Journal of Accounting and Business Finance, 2020
Financial statement fraud is one of the major concerns in the modern business world. Detecting financial statement fraud is very challenging task and requires thorough knowledge about the nature of fraud, how it can be committed and concealed. The purpose of the study is to identify the red flags of financial statement frauds applying Benish M Score ...
G. M. Mudith Sujeewa, M. D. Pubudu Kawshalya   +1 more
openaire   +2 more sources

The Role of Intangible Assets in Shaping Firm Value

European Financial Management, Volume 31, Issue 4, Page 1325-1353, September 2025.
ABSTRACT This study introduces a new metric to evaluate a firm's intangible asset intensity, focusing on its ability to generate revenue from nonphysical assets. It finds a strong positive correlation between firm performance and both internally generated and externally acquired intangible assets.
Feng Dong, John Doukas
wiley   +1 more source

Deteksi Laporan Keuangan Koperasi Menggunakan Beneish M-Score Model [PDF]

Penelitian ini bertujuan untuk mendeteksi kecurangan pada Koperasi XYZ dengan menggunakan data tahun 2020 hingga 2023. Beneish M Score merupakan model yang menunjukkan bahwa manajemen melakukan kecurangan atau terlibat dalam praktik manipulasi laporan ...
Putra, Toufiq Agung Pratomo Sugito, Zahra , Shofia   +1 more
core  

Financial statement fraud: Detecting financial statement manipulation in Malaysian public listed companies using Beneish M-Score Model [PDF]

, 2017
This study attempts to assess the applicability of Beneish M-Score Model in detecting financial statement fraud from Malaysian perspective. Furthermore, the study also attempts to identify which financial statement information that may indicate the ...
Mohd Rusydi Izzat, Abdul Rashid
core   +1 more source

MANIPULASI LABA DI SEKTOR KESEHATAN: STUDI SEBELUM, SAAT, DAN SESUDAH PANDEMI COVID-19 DI INDONESIA

BAKI (Berkala Akuntansi dan Keuangan Indonesia)
This research aims to explore indications of earnings manipulation during the Covid-19 pandemic. The subject of this research concerns companies in the health sector listed on the Indonesia Stock Exchange (BEI).
Eklamsia Sakti, Yustin Nur Faizah, Enggal Sari Maduratna   +2 more
doaj   +1 more source