Results 81 to 90 of about 13,836,999 (157)

Are the Beneish model and restatement relevant in detecting tax evasion?

Journal of Accounting and Investment
Research aims: This study aims to analyze the capability of fraud pentagon theory’s factors—including pressure, opportunity, rationalization, competence, and arrogance—in indicating tax evasion.
Challista Christabella, Ayu Fury Puspita
doaj   +1 more source

Finansal tabloların manipülasyonunda yaratıcı muhasebe uygulama teknikleri ve Beneish modeli ile bir uygulama = Creative accounting practice techniques in manipulation of the financial statements and an application with Beneish Model /

, 2010
Bu tezin amacı, muhasebe sistemi elemanlarının, finansal tablo kullanıcılarını nasıl yanlış yönlendirdiği ve finansal tabloların farklı kesimleri, yasal mevzuattaki açıklıklar kullanılarak nasıl etkilediği hakkında bir inceleme yapmaktır.
Süleyman Demirel Üniversitesi. Sosyal Bilimler Enstitüsü. İşletme Anabilim Dalı. issuing body 16809, Avşarlıgil, Nuri, 1983- author 18103, Bekci, İsmail, 1967- thesis advisor 10486   +2 more
core  

Firm value in the airline industry: perspectives on the impact of sustainability and Covid-19. [PDF]

Humanit Soc Sci Commun, 2023
Abdi Y, Li X, Càmara-Turull X.
europepmc   +1 more source

Predicting the future of the corporate market: a proposed dual fraud-bankruptcy score based on evidence from Romanian companies

Journal of Applied Economics
Our study aims to assess its predictive accuracy in relation to bankruptcy risk models and propose a new composite dual model that addresses both fraud and bankruptcy risks.
Ioana Lavinia Safta (Pleșa), Monica Violeta Achim, Cristina Boța-Avram, Diana Sabina Ighian   +3 more
doaj   +1 more source

Theory and Applications of the Beneish M-Score in Auditing

openIl presente lavoro analizza il modello Beneish M-Score, uno strumento statistico volto a identificare potenziali manipolazioni contabili attraverso otto indici finanziari.
SCRAZZOLO, ALESSIO
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The Correlation between Enterprise Internal Control Quality and Research and Development Investment Intensity. [PDF]

Comput Intell Neurosci, 2022
Hu S, Yang H.
europepmc   +1 more source

Disaster response: The COVID-19 pandemic and insider trading around the world. [PDF]

Glob Financ J, 2023
Hoang K, Nguyen C, Nguyen H, Vo LV.
europepmc   +1 more source

MANIPULASI LABA DI SEKTOR KESEHATAN: STUDI SEBELUM, SAAT, DAN SESUDAH PANDEMI COVID-19 DI INDONESIA

BAKI (Berkala Akuntansi dan Keuangan Indonesia)
This research aims to explore indications of earnings manipulation during the Covid-19 pandemic. The subject of this research concerns companies in the health sector listed on the Indonesia Stock Exchange (BEI).
Eklamsia Sakti, Yustin Nur Faizah, Enggal Sari Maduratna   +2 more
doaj   +1 more source

Detection of fraud in companies in the Republic of Serbia using the Beneish model [PDF]

Anali Ekonomskog fakulteta u Subotici, 2017
The aim of this paper is to point out the necessity of introducing additional levels of quality control over financial reporting in the Republic of Serbia.
Dimitrijević Dragomir, Danilović Milija   +1 more
doaj  

(In)efficiency of Beneish M Score model in detecting fraud in financial statements

BizInfo
The creation and application of accounting standards (International Accounting Standards (IAS), International Financial Reporting Standards (IFRS), American Generally Accepted Accounting Principles (GAAP)) that would have universal acceptability was the ...
Slaviša Đorđević, Nebojša Mitić, Slaviša Vučurević   +2 more
doaj   +1 more source