Results 21 to 30 of about 13,836,999 (157)
Employing Artificial Intelligence Techniques in Enhancing Financial Fraud Detection: An Applied Study Using Random Forest Algorithm in Analyzing Financial Statements [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-TiğāriyyaẗThis study investigates the effectiveness of Artificial Intelligence techniques—specifically the Random Forest classifier—in detecting potential financial statement fraud among Egyptian listed companies.
نشوى همام عباس هاشم +2 more
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A Statistical Model of Fraud Risk in Financial Statements. Case for Romania Companies
Risks, 2021 Tax avoidance is one of the most frequent reasons for which companies tend to resort to creative accounting techniques. The purpose of the study is to identify which of the eight-variables from the Beneish influences the most or least the outcome of the ...
Andrada-Ioana Sabău (Popa) +2 more
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Majalah Ilmiah Bijak, 2019 This research has been conducted aiming to see in more detail whether the fraud detection model that has been used so far, the Beneish M-Score, is capable of being one of the tools to see financial report fraud occurring in the business world.
Setyarini Santosa, Josep Ginting
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Application of Beneish M-score model on small and medium enterprises in Federation of Bosnia and Herzegovina [PDF]
Eastern Journal of European Studies, 2020 The last two decades have witnessed high-profile corporate accounting scandals and multi billion-dollar frauds. Since then, forensic accounting has been in focus and has played a prominent role in discovering financial statement frauds.
Sanel HALILBEGOVIC +4 more
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Detecting Financial Statements Fraud: the Evidence from Russia
Корпоративные финансы, 2017 Russian stakeholders of joint stock companies, which shares are not traded on a stock exchange, and limited liability companies need the effective instruments which enable them to detect the facts of financial statement fraud quickly because the ...
Natalia Feruleva, Maria Shtefan
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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 +1 more
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Detection models for unintentional financial restatements
Journal of Business Economics and Management, 2020 The aim of manuscript is to analyze and identify determinants of honest accounting errors leading to financial restatements based on data from SEC database and from annual reports.
Mário Papík, Lenka Papíková
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Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksuMany well-known cases worldwide demonstrate that even if companies appear financially strong, their actual accounting reality may differ. Uncovering fraudulent behaviour is difficult, so auditors, financial authorities, stock exchanges, etc., must detect
Jaroslav Svoboda +3 more
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Future Business Journal, 2023 This study examines the relationship between board characteristics and the likelihood of fraud in financial statements in the Saudi stock exchange as one of the emerging markets.
Ibrahim El-Sayed Ebaid
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PENDETEKSIAN FINANCIAL STATEMENTT FRAUD DENGAN MODEL BENEISH M-SCORE (Studi Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di ISSI) [PDF]
, 2023 ABSTRAK Terdapatnya fraud (kecurangan) didalam penyajian laporan keuanganakan membuat laporan kuangan tersebut membingungkan para pengguna laporan keuangan dalam melakukan pengambilan keputusan. Tujuan dari penelitian ini yaitu untuk menghitung
YOSSY, DWI DARA GUSFANIA
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