Rad, Mehdi; Amiri, Ali; Ranjbar, Mohammad Hussein; … - In: Cogent economics & finance 9 (2021) 1, pp. 1-27
The main objective of this research is to investigate the Predictability of Financial Statements Fraud-Risk Using … was extracted that 25 companies had fraud-risk in financial statements (experimental group) and 25 did not have fraud …-risk (control group). Next, the frequency distribution of the first left digit of the numbers in the financial statements as well as …