Results 81 to 90 of about 35,800,369 (172)
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis SyariahThis study aims to detect potential financial statement fraud in the Indonesian construction sector using the Beneish M-Score model. This study aims to test how effective this model can function as an early warning tool in identifying accounting manipulation in public companies. This study uses a quantitative descriptive approach.
Sefrilia Sandra Komala +4 more
openaire +1 more source
, 2023 Corporations have incentive to manipulate their financial performance with reported earnings or net after tax income being a common target resulting in concerns such as misallocation of funds in capital markets and in the extreme, firms concealing possible impending cases of corporate failure.
Nathan M Mataa, Dr. Taonaziso Chowa
openaire +1 more source
Social Connections and Capital Allocation in Multidivisional Firms
Journal of Business Finance &Accounting, Volume 52, Issue 4, Page 1956-1984, August 2025.ABSTRACT The inefficiency of internal capital allocation is considered one source of losses due to diversification. We use a hand‐collected sample of divisional managers in S&P 500 industrial conglomerates and find that social connections among divisional managers are associated with capital allocation improvements.
Tomas Jandik, Tatiana Salikhova
wiley +1 more source
PENTAGON FRAUD AND FRAUDULENT FINANCIAL REPORTING WITH BENEISH M-SCORE MODEL IN BANKING INDUSTRY
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 +2 more
core +2 more sources
Journal of Nepalese Business Studies, 2021 This research explores if possible fraudulent financial statement is present in private commercial banks in Nepal. This study examines the viability of Beneish M-score model in detecting probable earning manipulation considering the sample of 16 private commercial banks including the joint ventures.
openaire +2 more sources
CEO Inside Debt and Insider Trading
Journal of Corporate Accounting &Finance, Volume 36, Issue 2, Page 262-279, April 2025.ABSTRACT We examine insider trading to test existing theory about how insiders perceive CEO pensions and deferred compensation (inside debt). Managerial compensation theory posits that debt‐type compensation is an important component of optimal contracting because it reduces shareholder–debtholder agency costs, suggesting that shareholders may react ...
Eric R. Brisker +2 more
wiley +1 more source
Jurnal AKSI (Akuntansi dan Sistem Informasi)The increasing incidence of financial statement manipulation in Indonesia has raised serious concerns regarding the credibility of audit opinions issued by independent auditors.
Umarudin Kurniawan +2 more
doaj +1 more source
Gusau Journal of Accounting and FinanceThis study investigates financial statement fraud (FSF) among BOFI firms listed in the Nigerian capital market using the Beneish M-score model over the study period. The objective is to detect the likelihood of earnings manipulation and identify the key
Yinka Ibrahim Agbeyinka
doaj +1 more source
Impact of External Pressure, Tax Digitalisation, and CSR Disclosure on Financial Fraud
Jurnal AkuntansiThis study investigates the influence of external pressure, tax digitalisation, and corporate social responsibility (CSR) disclosure on financial statement fraud in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020 to ...
Tiara Sea Misa +2 more
doaj +1 more source
Background: The study seeks to compare Beneish M Score and Dechow F score proficiency in financial statement fraud detection utilizing a selected Zimbabwe Stock Exchange listed manufacturing firm. Methods: A quantitative research approach was adopted for
Mavengere, Kudakwashe
core +2 more sources