Results 11 to 20 of about 3,372,409 (330)

Pengaruh Faktor-Faktor Fraud Triangle Terhadap Financial Statement Fraud

open access: yesJurnal ASET (Akuntansi Riset), 2019
. The purpose of this study is investigate the effect of fraud triangle factors on financial statement fraud using Beneish M-Score to the manufacturing company listed on the Stock Exchange in 2016-2017.
Dhea Violin Rahma, Elly Suryani
doaj   +1 more source

Does the information environment affect the value relevance of financial statement data? [PDF]

open access: yes, 2009
Recent studies demonstrate that the usefulness of financial statement data for valuation of stocks varies depending on specific economy- and firm-level conditions. This empirical study identifies a novel firm-level influential condition.
Burgstahler D., Mark Aleksanyan
core   +2 more sources

Olfactomedin 4 Serves as a Marker for Disease Severity in Pediatric Respiratory Syncytial Virus (RSV) Infection [PDF]

open access: yes, 2015
Funding: Statement of financial support: The study was financially supported by the VIRGO consortium, an Innovative Cluster approved by the Netherlands Genomics Initiative and partially funded by the Dutch Government (BSIK 03012).
Ahout, I M L   +12 more
core   +7 more sources

THE METHOD OF BEHAVIOUR DETECTION ON MORAL HAZARD IN FINANCIAL STATEMENT

open access: yesManajemen dan Bisnis, 2014
The purpose of this study is to detect fraud or moral hazard on the financial statements that prepared by the company. This research uses financial ratio analysis to detect financial fraud and moral hazard.
Fitri Ismiyanti
doaj   +1 more source

Die staat van toegevoegde waarde as komponent van finansiele verslaggewing in die RSA

open access: yesSouth African Journal of Business Management, 1991
The value added statement as component of financial reporting in the RSA The value added statement was developed due to a need for more understandable financial information for the uninformed user of financial statements.
A. P. Du Plessis, D. S. Joubert
doaj   +1 more source

Financial Stability, Leverage, Ineffective Monitoring, Independent Audit Committee, and the Fraudulent Financial Statement

open access: yesInternational Research Journal of Business Studies, 2020
This study aims to develop prior empirical model research of factors influence toward fraudulent financial statement and determine some element of fraud triangle that are financial stability, Leverage , ineffective monitoring and one element of Good ...
Fenny Tjen   +2 more
doaj   +1 more source

MENGELOLA LAPORAN KEUANGAN PARA PELAKU USAHA PADA PKBM BINA MANDIRI BANDUNG

open access: yesDinamisia, 2019
Every business people is required to make a financial report which is the accountability report of his business activities. Including a newly business people.
Dini Wahjoe Hapsari   +2 more
doaj   +1 more source

MODEL PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN OLEH AUDITOR SPESIALIS INDUSTRI DENGAN ANALISIS FRAUD TRIANGLE [PDF]

open access: yesJurnal Akuntansi Multiparadigma, 2016
Abstrak: Model Pendeteksian Kecurangan Laporan Keuangan dengan Analisis Fraud Triangle. Penelitian ini bertujuan untuk membuat model dalam mendeteksi kecurangan laporan keuangan.
Reskino, Muhammad Fakhri Anshori
doaj   +1 more source

The effects of corporate governance mechanisms and financial variables on the financial restatement of the firms listed on the Tehran Stock Exchange [PDF]

open access: yesتحقیقات مالی, 2015
This paper examines the effects of Corporate Governance (board structure and ownership structure) and some financial variables on financial statement restatements. For this purpose, citing firms have been divided into two groups: a group comprising firms
Yahya Hassas Yeganeh   +1 more
doaj   +1 more source

Analysis of Financial Stability Factors, Financial Targets, External Pressure, Inefficient Monitoring and Rationalization of the Financial Statements Fraud

open access: yesAlmana: Jurnal Manajemen dan Bisnis, 2021
Financial statements are a medium to provide useful information for stakeholders and parties involved. Correct information will help all parties to make the right decisions in carrying out economic or business activities.
Dewi Khornida Marheni, Suryati Suryati
doaj   +1 more source

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