Results 41 to 50 of about 13,836,999 (157)

Cost Information, Insider Trading, and Product Market Equilibrium Renseignements sur les coûts, opération d'initié et équilibre du marché des produits

Contemporary Accounting Research, Volume 43, Issue 3, Page 1628-1650, Fall 2026.
ABSTRACT We study how insider trading based on private cost information affects product market outcomes when firms differ in cost variance. In our model, managers exploit firm‐specific cost information to pursue short‐term trading gains, leading them to adjust output decisions and reshape product market competition.
Dingwei Gu, Hanwen Sun
wiley   +1 more source

FRAUD PENTAGON DAN FRAUDULENT FINANCIAL REPORTING DENGAN BENEISH M-SCORE MODEL PADA INDUSTRI PERBANKAN [PDF]

Using the Beneish M-Score model, this research examines the impact of pentagon fraud on the discovery on indications of financial statement fraud. This study uses logistic regression analysis for a sample of 46 banking companies listed on the Indonesia ...
Azka, Aditya Fadillah, Novita, Novita, Fauza, Aditya Rizky   +2 more
core   +1 more source

Potensi Manipulasi Pendapatan Menggunakan Model Beneish M-Score, Studi Kasus pada Laporan Keuangan PT Garuda Indonesia Tbk., Tahun 2017-2018 [PDF]

, 2020
Abstrak:  Penelitian ini menggunakan model Beneish m-score untuk mendeteksi potensi manipulasi pendapatan pada laporan keuangan tahunan PT Garuda Indonesia Tbk periode tahun 2018.  Tujuan penelitian adalah untuk mengungkapkan kemungkinan adanya
Nugroho, Budi
core   +1 more source

DETERMINAN FRAUD HEXAGON THEORY TERHADAP FRAUDULENT FINANCIAL STATEMENT: PENDEKATAN BENEISH M-SCORE MODIFIKASI

Jurnal Proaksi
Tujuan Utama - Tujuan penelitian ini adalah untuk mengetahui dampak fraud hexagon theory terhadap Fraudulent Financial statement (FFS), yang diukur dengan Beneish M-Score modifikasi pada sektor pertambangan Indonesia.
Lailatun Usri Noriyah, Alif Faruqi Febri Yanto   +1 more
doaj   +1 more source

APAKAH TEORI FRAUD PENTAGON RELEVAN DALAM MENDETEKSI PENGGELAPAN PAJAK?

Jurnal Akuntansi Multiparadigma, 2021
Abstrak – Apakah Teori Fraud Pentagon Relevan dalam Mendeteksi Penggelapan Pajak? Tujuan Utama – Penelitian ini memiliki tujuan menguji adanya dampak efek variabel berdasarkan teori fraud pentagon sebagai deteksi indikasi penggelapan pajak.
Ayu Fury Puspita, Devi Pusposari, Yuki Firmanto   +2 more
doaj   +1 more source

CEO social media activity and insider trading

Journal of Financial Research, Volume 49, Issue 3, Page 827-865, Fall 2026.
Abstract This article studies the relationship between CEOs' social media activity and their insider trading behavior. Drawing on psychological evidence linking online activity to risk‐taking, we find that active CEOs on social media exhibit higher risk preferences and engage more in insider trading—particularly in terms of incidence, intensity, and ...
Zhichuan Li, Claire Y. C. Liang, Zhenyang Tang   +2 more
wiley   +1 more source

Analisis Perbandingan Model Beneish M Score Dan Fraud Score Dalam Mendeteksi Kecurangan Laporan Keuangan

, 2022
Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh financial stability, external pressure, financial target, nature of industry, ineffective of monitoring, auditor change, dan direction change terhadap kecurangan laporan keuangan serta ...
Basmar, Nur Azizah, Ruslan, Ruslan
core   +1 more source

New Fraud Diamond dan Deteksi Kecurangan Financial Statement pada Perusahaan Manufaktur Yang Terdaftar Di ISSI

Jurnal Akuntansi dan Audit Syariah, 2023
Financial statement fraud is an intentional act by certain parties in manipulating financial numbers on financial statements so that the disclosure of information is not appropriate.
Rosyid Nur Anggara Putra, Cici Nurmayang Sari   +1 more
doaj   +1 more source

Governance Gambit: The Unforeseen Impact on Disclosure Quality

Journal of Business Finance &Accounting, Volume 53, Issue 4, Page 1534-1544, August 2026.
ABSTRACT Extensive research in earnings management has focused on understanding managerial bias and its impact on disclosure quality. This study extends this literature by introducing a model of earnings management with dual oversight mechanisms. The first is internal supervision, such as internal controls and audit committees, which operates before ...
Neta Gilat
wiley   +1 more source

Misconduct complaints and agents’ incentives: Evidence from housing transactions

Real Estate Economics, Volume 54, Issue 4, Page 811-843, July 2026.
Abstract This article investigates the impact of misconduct complaints against agents on their self‐interested incentives and examines how agents attempt to shield themselves from the associated adverse effects on their reputations and career prospects.
Lawrence Kryzanowski, Yanting Wu
wiley   +1 more source