STUDY ON ESTIMATING THE RISK OF MANIPULATION OF FINANCIAL INFORMATION BY ECONOMIC ENTITIES [PDF]
Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural DevelopmentIn this work, we proposed to analyze, starting from the existing accounting information in the financial statements, the way in which we can estimate the risk of manipulation of the financial information, by which companies.
Alina MARCUTA +5 more
doaj
On the Financial Determinants of the Piotroski F-Score: An Analysis of Borsa İstanbul Firms
Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi DergisiThis study investigates the factors effective on Piotroski F-score which is a proxy for financial health of the firms. Manufacturing firms operate in Borsa İstanbul are considered in the analyses with using the time period of 2017:Q1-2024:Q3.
Sinan Aytekin, Nida Abdioğlu
doaj +1 more source
Detecting potential frauds in finacial statements using the Beneish model
Cilj rada: Cilj rada je pomoću Beneish-eva M-score modela izračunati potencijalne manipulacije u financijskim izvještajima odabranih kompanija Savezne Republike Njemačke, Švicarske Konfederacije i Republike Hrvatske.
Ćorušić, Ante
core +1 more source
How can data manipulation matter in predicting the failure risk? Evidence from Romanian companies
Journal of Business Economics and ManagementRecent fraud scandals have raised concerns about the reliability of financial data disclosed in financial statements. The main purpose of this article is to investigate how financial data manipulation affects company failure risk.
Isabella Lucuţ Capraș +3 more
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PENDETEKSIAN POTENSI KECURANGAN PELAPORAN KEUANGAN DENGAN BENEISH MODEL (STUDI PADA PERUSAHAAN BADAN USAHA MILIK NEGARA YANG TERDAFTAR DI BEI) [PDF]
, 2019 As the world is becoming more globalized than before, financial market participants especially in Indonesia face serious risk for dealing with fraudulent financial reporting.
Rahman, Rizqa Awalia
core
PENTAGON FRAUD AND FRAUDULENT FINANCIAL REPORTING WITH BENEISH M-SCORE MODEL IN BANKING INDUSTRY
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 +2 more
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, 2023 Penelitian ini bertujuan untuk mengetahui potensi kecurangan laporan keuangan pada perusahaan non-perbankan di masa pandemi Covid-19 dengan menggunakan model Beneish M-Score dan menguji efektivitas model dalam mendeteksi kecurangan secara kontemporer ...
Pardede, Karina Astria +1 more
core
Corporate social responsibility, financial fraud, and firm's value in Indonesia and Malaysia. [PDF]
Heliyon, 2022 Tarjo T +6 more
europepmc +1 more source
Detection of Financial Statement Frauds Using Beneish Model: Empirical Evidence from Listed Pharmaceutical Companies in Bangladesh [PDF]
International Journal of Management, Accounting and Economics, 2020 Financial statement fraud had the most significant financial impact on companies when compared to the other categories of occupational fraud as per ACFE Report to the Nations 2014. This study aims to determine the value of Beneish M-Score and to identify
MD Mollah, Ishtiak Sakib
doaj
Intelligent financial fraud detection practices in post-pandemic era. [PDF]
Innovation (Camb), 2021 Zhu X +6 more
europepmc +1 more source