Results 11 to 20 of about 13,836,999 (157)
Detection of financial statements fraud using Beneish and Dechow models [PDF]
, 2023 Fraudulent financial reporting is a big issue not only for investors but also for other stakeholders. This research uses two popular fraud detection models by Beneish (1997, 1999a) and Dechow et al. (2011).
Kaab Omeir, Ahmad, +5 more
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Detection of earnings management by different models [PDF]
SHS Web of Conferences, 2021 Research background: Earnings management means the usage of gaps in the legislative frameworks of individual countries and their accounting systems in the global world. Businesses thus adjust profits and revenues to the form that is desirable and desired
Bilan Yuriy, Jurickova Veronika
doaj +1 more source
Model Prediksi Financial Distress Grup Perusahaan Keluarga Di Indonesia Dengan Model Beneish Ratio Index [PDF]
, 2020 This study aims to test and prove the empirical evidence of the Financial Distress Prediction Model of Family Companies in Indonesia with the Beneish Ratio Index.
Ahmar, Nurmala +2 more
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Istanbul Business Research, 2022 The concept of sustainability has been gaining importance all over the world. Concerns of consumers, investors, fund providers and governmental organizations about sustainability motivate companies to take action for a more sustainable world.
Asuman Atik, Iva Kovacevic
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FRAUD HEXAGON DAN FRAUDULENT FINANCIAL STATEMENT DENGAN PENDEKATAN BENEISH M-SCORE MODEL [PDF]
, 2023 The increase in construction project fraud cases resulting in large losses for Indonesia is serious concern because the value of project contracts is large.
Novita, Novita, Rianggi, Freina
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FINANCIAL STATEMENT FRAUD USING REVISED BENEISH M-SCORE MODEL: EVIDENCE IN BANKING INDONESIA [PDF]
, 2023 The purpose of this research is to determine the extent of the possibility of fraud in the banking sector in Indonesia. This study involves banks that have gone public on the IDX from 2017 to 2021.
Purnamasari, Pupung
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Jurnal ASET (Akuntansi Riset), 2017 . The purpose of this study is to determine the effect of analysis fraud pentagon toward fraudulent financial reporting using the beneish model to the companies have implemented ASEAN CG Scorecard fraud pentagon measured by arrogance, competence ...
Aprilia Aprilia
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Could globally used Beneish M-score predict the manipulation of the accounting statements in the Slovak republic? [PDF]
SHS Web of Conferences, 2021 Research background: Globalization is characteristic by many companies which are doing their business worldwide in various tax policies, so they are able to use the possibilities of creative accounting for their own benefit.
Zvarikova Katarina, Kovalova Erika
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Mendeteksi Kecurangan Laporan Keuangan Menggunakan Model Beneish [PDF]
, 2020 This study aimed to determine the effect of eight Beneish variables on earnings management in detecting fraudulent financial statements in property, real estate and building construction companies listing on the Indonesia Stock Exchange in 2014 - 2018 ...
Irsutami, Irsutami, Sapriadi, Rizky
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Probable earning manipulation and fraud in banking sector. Empirical study from East Africa
Cogent Economics & Finance, 2022 The aim of the study was to determine extent of earning manipulations and possible fraudulent activities in banking sector. The study involved banks in East Africa where the financial statements of 34 banks in Kenya, 30 banks in Tanzania and 20 banks in ...
Samuel Nyakarimi
doaj +1 more source