Pustylnick, Igor - In: Accounting & Taxation 4 (2012) 2, pp. 95-105
the growth rates of P-Score and Z-score appears in financial statement data of companies involved in major financial fraud … of regression analysis, using ratios, from financial statement data used in the calculations of P-Score and Z-Score. The … results show that positive values of the difference between the growth rates of P-Score and Z-Score correlate with Net Income …