Results 91 to 100 of about 13,836,999 (157)

Impact of External Pressure, Tax Digitalisation, and CSR Disclosure on Financial Fraud

open access: yesJurnal Akuntansi
This 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

FRAUDULENT FINANCIAL REPORTING DETECTION USING BENEISH M-SCORE MODEL IN PUBLIC COMPANIES IN 2012-2016 [PDF]

open access: yes, 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

Interventions for intermittent exotropia. [PDF]

open access: yesCochrane Database Syst Rev, 2021
Pang Y   +4 more
europepmc   +1 more source

The Beneish M-Score Model in Detecting Fraudulent Financial Reporting: The Hexagon Perspective Theory

open access: yesJurnal Penelitian Ekonomi dan Bisnis
This research aims to investigate the effect of fraud on fraudulent financial reports (FFR) using the hexagon theory. The seven factors were financial stability, external pressure, ineffective monitoring, auditor changes, director changes, arrogance, and
Sherawanti Permata Kusuma   +3 more
doaj   +1 more source

Sub-series 2: Publications

open access: yes, 1989
Bimonthly magazine discussing topics related to aviation and model airplane engines including collecting, restoring, maintaining, and identifying engines, along with ...
The Model Museum
core  

Penerapan Model Beneish (1999) dan Model Altaman (2000) dalam Pendektesian Kecurangan Laporan Keuangan

open access: yesJurnal Akuntansi Multiparadigma, 2010
Financial fraud is costly and it can be done by almost everyone within (and outside of) an organization. Prevention through early detection of fraud is an important way to reduce fraud.
Rima Novi Kartikasari, Gugus Irianto
doaj  

THE IDENTIFICATION OF ACCOUNTING MANIPULATION IN FINANCIAL STATEMENTS USING BENEISH MODEL (LISTED MANUFACTURING COMPANIES IN IDX DURING 2013-2014)

open access: yes, 2016
The purpose of this study is to identify the suspected manufacturing sector listed in the Indonesia Stock Exchange (IDX) during 2013-2014 which had engaged in the accounting manipulation.
admin, Willya Putri Suryadi B42112016
core  

Pergamon Acropolis Model

open access: yes, 1950
Detail, Temple of Dionysus at lowest point, center, Temple of Trajan (2nd century CE) in courtyard, theater, lower right; Pergamon was an ancient Greek city in Asia Minor (now Bergama, Turkey), later part of the Roman Empire.
unknown (German model maker)
core  

Penerapan model, beneish m-score dan analisis rasio untuk mendeteksi kecurangan laporan keuangan

open access: yes, 2019
AbstrakTujuan dari penelitian ini untuk mengetahui pengaruh variabel Model Beneish M-Score dari aspek Days Sales in Receivables Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), Depreciation Index (DEPI), Sales ...
Fadilah, Yuyun
core  

Analysis of earnings manipulation practices of Finnish and German companies using Beneish M-score model [PDF]

open access: yes, 2016
The research was aimed at exploring the earnings manipulations level using Beneish M-score model. The analysis was implemented over a period of six years on the basis of companies’ data, which represents Finnish and German markets.
Roshchina, Kristina
core  

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