Fraud triangle and earnings management based on the modified M-score: A study on manufacturing company in Indonesia. [PDF]
Heliyon, 2023 This study combines the concept of a fraud triangle and a modified Beneish M-score to detect factors that trigger earnings management. The modified M-score formula used in this study contains five original and four additional ratios.
Narsa NPDRH +2 more
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Application of the Beneish Model on the Warsaw Stock Exchange [PDF]
Journal of Banking and Financial Economics, 2022 This paper investigates irregularities in financial statements by applying the Beneish and Roxas models to Polish firms listed on the Warsaw Stock Exchange from 2015 to 2020. The total sample included 110 observations. The sample comprised companies that
Marek Sylwestrzak
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Presenting the Development of the Beneish Model with Emphasis on Economic Features using Neural Network, Vector Machine, and Random Forest [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2022 As the business process becomes more complex, financial statement distortion risk increases. In this regard, researchers have been looking for models to detect fraud in financial statements.
Kiumars Pourgadimi +3 more
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Detection of earnings management in insurance companies in Slovakia [PDF]
SHS Web of Conferences, 2021 Research background: Manipulation and the use of creative accounting or earnings management have become an increasingly popular topic in the history of researchers.
Svabova Lucia, Blazek Roman
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Ways of Detection of Creative Accounting in a Global Economy [PDF]
SHS Web of Conferences, 2021 Research background: Any entity operating in a global economic environment is required to conduct an accounting agenda in such a way that its financial statements are prepared in a clear, comprehensible manner and adhere to the accounting principle of ...
Hrosova Lenka
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Earning Management Prediction Applying Hybrid Multi-Layer Perceptron Neural Network and Meta-heuristic Algorithms [PDF]
فصلنامه بورس اوراق بهادار, 2022 Accurately predicting of earning management to detect and identify manipulation of financial statements has always been one of the most fundamental Challenges ahead of financial reports users. Applying the Beneish model can be one of the most appropriate
Nahid Maleki Nia +3 more
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Detecting the manipulation of earnings in the company: triangulation of methods [PDF]
SHS Web of Conferences, 2021 Research background: Earnings management is a current topic in the world of financial management. It can be considered as a global phenomenon of today’s modern approach to the reporting of accounting information and related accounting decisions of ...
Svabova Lucia
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The Prediction of Earnings Manipulation: Development of a Model [PDF]
بررسیهای حسابداری و حسابرسی, 2016 Earnings Manipulation within GAAP same of Earnings Management, that may be Efficient or Opportunistic. But Earnings manipulation is fraud through violation of GAAP.
Gholamreza Kordestani, Rashid Tatli
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Beneish M-score: A measure of fraudulent financial transactions in global environment? [PDF]
SHS Web of Conferences, 2021 Research background: Earnings is a source of information for capital owners, potential investors, competitors, customer and supplier of the company.
Valaskova Katarina, Fedorko Richard
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Development of the Beneish Model by Combining Artificial Neural Network and Particle Swarm Optimization Algorithm for Earnings Management Prediction [PDF]
بررسیهای حسابداری و حسابرسی, 2020 Objective: According to Beneish (1999), “earnings manipulation happens as an instance where management violates Generally Accepted Accounting Principles (GAAP)inordertobeneficiallyrepresentthefirm’s financial performance.” In this research, the ...
Hosein Asgari Alouj +3 more
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