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Predicting business failure under the existence of fraudulent financial reporting

Liou, Fen-may; Yang, Chien-hui - In: International journal of accounting and information … 16 (2008) 1, pp. 74-86

Persistent link: https://www.econbiz.de/10003930249

An analysis of Lehman Brothers bankruptcy and Repo 105 transactions

Hines, Charles; Kreuze, Jerry; Langsam, Sheldon - In: American journal of business : applying research to … 26 (2011) 1, pp. 40-49

Persistent link: https://www.econbiz.de/10009407637

Fraud risk and audit quality : the case of US public firms

Chaari, Hela Frikha; Belanès, Amel; Lajmi, Azhaar - In: Copernican Journal of Finance & Accounting : CJF&A 11 (2022) 1, pp. 29-47

Persistent link: https://www.econbiz.de/10013347669

Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach

Bao, Yang - 2020

We develop a state‐of‐the‐art fraud prediction model using a machine learning approach. We demonstrate the value of combining domain knowledge and machine learning methods in model building. We select our model input based on existing accounting theories, but we differ from prior...

Persistent link: https://www.econbiz.de/10012841556

Financial Statement Fraud : Some Lessons from US and European Case Studies

Brennan, Niamh M. - 2014

This paper studies 14 companies which were subject to an official investigation arising from the publication of fraudulent financial statements. The research found senior management to be responsible for most fraud. Recording false sales was the most common method of financial statement fraud....

Persistent link: https://www.econbiz.de/10013064067

Executive overconfidence and the slippery slope to financial misreporting

Schrand, Catherine; Zechman, Sarah L. C. - 2011

A detailed analysis of firms subject to SEC Accounting and Auditing Enforcement Releases (AAERs) in the 1990s and 2000s suggests that approximately one-quarter are the result of an act that is consistent with legal standards of intent. In the remaining three quarters, the initial misstatement...

Persistent link: https://www.econbiz.de/10009349654

The Failure of Northern Rock: A multi-dimensional Case Study

Congdon, Tim; Goodhart, Charles A.E.; Eisenbeis, Robert A. - 2009

In August 2007 the United Kingdom experienced its first bank run in over 140 years. Although Northern Rock was not a particularly large bank (it was at the time ranked 7th in terms of assets) it was nevertheless a significant retail bank and a substantial mortgage lender. In fact, ten years...

Persistent link: https://www.econbiz.de/10011689937

The failure of Northern Rock : a multi-dimensional case study

Bruni, Franco (ed.); Llewellyn, David T. (ed.) - 2009

Persistent link: https://www.econbiz.de/10011705347

The Failure of Northern Rock - A Multidimensional Case Study

Eisenbeis, Robert Allen; Taylor, Michael William; … - SUERF - The European Money and Finance Forum

institutional architecture in the United Kingdom and most especially with regard to insolvency arrangements for banks and the … arrangements and those for the insolvency of financial institutions. She also detects weaknesses in the workings of the emergency … liquidity assistance arrangements. The main focus of the contribution is on bank insolvency and bank crisis management, and the …

Persistent link: https://www.econbiz.de/10004982519

U.S. Evidence from D&O Insurance on Accounting-Related Agency Costs : Implications for Country-Specific Studies

Donelson, Dain C. - 2019

Many studies use country-specific evidence to investigate research questions of broad interest due to research advantages of a given country, such as data availability or to exploit an exogenous event that allows identification. One such research stream examines Canadian directors' and officers'...

Persistent link: https://www.econbiz.de/10012892061

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