Results 31 to 40 of about 13,836,999 (157)
The creative accounting in determining the bankruptcy of Business Corporation [PDF]
SHS Web of Conferences, 2020 If there is a period of unfavourable to critical economic development Business Corporation, there is no doubt about the significance of determining the actual factual moment of bankruptcy of the business corporation.
Kovalová Erika +1 more
doaj +1 more source
Journal of Modern ScienceObjectives The article presents the principles and possible applications of Beneish's M-score model. It then examines whether companies operating in the construction and building-materials sectors listed on the Warsaw Stock Exchange are more frequently ...
Paweł Zieniuk, Anna Staszel
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Short selling ETFs and market performance
Journal of Financial Research, EarlyView.Abstract We examine short selling activity in leveraged Exchange‐Traded Funds (ETFs) and its impact on underlying index performance. Using a novel measure of ETF short exposure, which includes long positions in inverse leveraged ETFs, we document that high short exposure is associated with positive performance in the subsequent period.
Doina C. Chichernea +2 more
wiley +1 more source
Reassessing the Beneish model in an emerging market: Evidence from Thai listed companies
International Review of Economics & FinanceThis study reassesses the usefulness of the Beneish Model as a financial statement fraud-risk screening tool in an emerging-market setting using evidence from 872 companies listed on the Stock Exchange of Thailand during 2013–2022.
Mahatthakorn Plensamai
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Strategic adjustment of capital structure: Evidence from firms newly added to the S&P 500 index
Journal of Financial Research, EarlyView.Abstract We examine the capital structure of firms that are newly added to the S&P 500 index. The leverage ratio gradually decreases during the two‐year pre‐addition period and then increases during the two‐year post‐addition period, resulting in a U‐shaped trend.
Eunpyo Hong, Min Hwang, Jiyoon Lee
wiley +1 more source
Contemporary Accounting Research, Volume 43, Issue 3, Page 1179-1252, Fall 2026.ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley +1 more source
Financial Distress Prediction with Stacking Ensemble Learning
IJCCS (Indonesian Journal of Computing and Cybernetics Systems), 2022 Previous studies have used financial ratios extensively to build their predictive model of financial distress. The Altman ratio is the most often used to predict, especially in academic studies.
Muhammad Fadhlil Hadi +3 more
doaj +1 more source
Contemporary Accounting Research, Volume 43, Issue 3, Page 1253-1282, Fall 2026.ABSTRACT This paper examines the association between CEOs' prosocial tendency and their firms' likelihood of accounting manipulation. We measure CEOs' prosocial tendency based on their involvement with charitable organizations. We find that prosocial CEOs are less likely to engage in accounting manipulation, as proxied by material non‐reliance ...
Mei Feng +3 more
wiley +1 more source
SEBERAPA EFEKTIF PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN DENGAN MODEL BENEISH M-SCORE PADA PERUSAHAAN SEKTOR MANUFAKTUR DI BURSA EFEK INDONESIA [PDF]
, 2021 Penelitian ini bertujuan untuk mengetahui sejauh mana model Beneish M-Scrore dapat menjelaskan kecurangan laporan keuangan pada sektor manufaktur di Indonesia periode 2014-2018.
Ferli, O. (Ossi) +3 more
core +1 more source
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2020 The main purpose of the paper is to assess the effectiveness of the eight-factor Beneish model in detecting manipulations in the financial statements of public companies listed on the Warsaw Stock Exchange.
Michał Comporek
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