Results 51 to 60 of about 13,836,999 (157)
The Beneish model as a fraud controlmeasure in Zimbabwean state-owned enterprises [PDF]
Research purpose: The research purpose of the study was to determine the effectiveness of the Beneish model as a fraud control measure for Zimbabwean state-owned enterprises (SOEs). Design/methodology/approach: This study adopted a triangulation research
Stumke, Olive +2 more
core +1 more source
, 2018 Penelitian ini menguji efektivitas model Beneish M-Score dan model FScore dalam mendeteksi kecurangan laporan keuangan. Seturut dengan peningkatan skandal kecurangan, pemangku kepentingan memerlukan model deteksi yang dapat diandalkan sehingga ...
Hugo, Jason
core +1 more source
Business Strategy &Development, Volume 9, Issue 2, June 2026.ABSTRACT This study examines fraud hexagon theory's cultural boundary conditions in Thai listed companies, identifying which elements operate universally versus requiring reconceptualization for sustainable governance in relationship‐based Asian economies.
Chutima Uaiphon, Phanthip Yangklan
wiley +1 more source
Vianna Sapiens, 2019 A análise dos resultados econômico-financeiros de empresas brasileiras públicas de capital aberto pode indicar a existência de gerenciamento de resultados.
Antonio Carlos Magalhães da Silva +2 more
doaj +1 more source
Generative AI Use by Capital Market Information Intermediaries: Evidence from Seeking Alpha
Journal of Accounting Research, Volume 64, Issue 3, Page 1233-1286, June 2026.ABSTRACT We study the use of generative AI for firm‐specific financial analysis on the Seeking Alpha platform. After the initial launch of ChatGPT in November 2022, the share of AI‐generated articles rose sharply to 13.5% of all articles, then declined in late 2023 after Seeking Alpha equated the use of AI to plagiarism and announced a prohibition on ...
Mark T. Bradshaw +3 more
wiley +1 more source
Competition Enforcement and Accounting for Intangible Capital
The Journal of Finance, Volume 81, Issue 3, Page 1217-1263, June 2026.ABSTRACT Antitrust laws mandate review of mergers and acquisitions (M&As) that exceed an asset size threshold based on accounting standards that exclude most intangible capital. We show that this exclusion leads to thousands of intangible‐intensive M&As being nonreportable. Acquirers in nonreportable deals achieve higher equity values and price markups,
JOHN D. KEPLER +2 more
wiley +1 more source
Detection of Earnings Manipulation Practices in Bangladesh [PDF]
International Journal of Management, Accounting and Economics, 2019 This study is conducted to detect earnings manipulation practices in selected textile companies of Bangladesh. It investigates whether the textile companies of Bangladesh are engaged in earnings manipulation of not. For testing this hypothesis, Beneish M-
Ishtiak Sakib
doaj
Corruption Detection Through Textual Analysis: Evidence From Eurozone Banks
Business Ethics, the Environment &Responsibility, Volume 35, Issue 2, Page 1017-1037, April 2026.ABSTRACT This research investigates the disclosure of banking institutions by analyzing their annual reports to identify the determinants capable of signaling possible corruption scandals. A textual analysis was conducted on the financial reports of 42 Eurozone banks from the period 2013 to 2022.
Rodolfo Damiano +3 more
wiley +1 more source
Intelligent Systems in Accounting, Finance and Management, Volume 33, Issue 1, March 2026.ABSTRACT Genetic programming (GP) is used to obtain multiperiod bankruptcy prediction models, as well as to perform a prior feature selection process for these models. Given the controversy in the field of bankruptcy prediction about the need to include (or not) variables from the economic environment as input information for the prediction models, an ...
Ángel Beade +2 more
wiley +1 more source
Amendment Thresholds and Voting Rules in Debt Contracts
Journal of Accounting Research, Volume 64, Issue 1, Page 181-227, March 2026.ABSTRACT Most loan contracts in the United States contain a provision for lender voting rules. We study the optimal voting rule that allows lenders to waive a covenant violation. When lenders have heterogeneous preferences, lenient voting rules increase the probability of waivers that allow inefficient investments.
JUDSON CASKEY +2 more
wiley +1 more source