Predicting financial statement manipulation in South Africa : a comparison of the Beneish and Dechow models
Year of publication: |
2023
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Authors: | Marais, Alastair ; Vermaak, Claire ; Shewell, Patricia |
Published in: |
Cogent economics & finance. - Abingdon : Taylor & Francis, ISSN 2332-2039, ZDB-ID 2773198-4. - Vol. 11.2023, 1, Art.-No. 2190215, p. 1-33
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Subject: | Beneish M-score | Dechow et al. F-score | earnings management | fraud detection | fraudulent financial reporting | South Africa | Südafrika | Bilanzpolitik | Accounting policy | Betrug | Fraud | Bilanzdelikt | Accounting fraud | Jahresabschluss | Financial statement | Rechnungswesen | Accounting |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.1080/23322039.2023.2190215 [DOI] |
Classification: | G11 - Portfolio Choice ; G32 - Financing Policy; Capital and Ownership Structure ; G38 - Government Policy and Regulation ; M41 - Accounting ; M42 - Auditing |
Source: | ECONIS - Online Catalogue of the ZBW |
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