Tarjo, Tarjo; Prasetyono, Prasetyono; Sakti, Eklamsia; … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 24 (2023) 1, pp. 33-46
Detection of fraudulent financial stewardship in the cash flow section is an exciting thing and is rarely studied. This … research empirically tests the discovery of fraudulent financial statements based on basic cash flow shenanigans. The sample of … positive approach. The results show that all ratios used can predict fraudulent financial statements. Three ratios of cash flow …