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Beneish model for the detection of tax manipulation : evidence from Slovakia
Bačo, Tomáš; Baumöhl, Eduard; Horváth, Matúš; … - In: Ekonomický časopis : časopis pre ekonomickú … 71 (2023) 3, pp. 185-201
Persistent link: https://www.econbiz.de/10014329966
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Fraudulent financial reporting and related party transactions : evidence from a mining industry in a developing country
Kabwe, Martin - 2023
Persistent link: https://www.econbiz.de/10014287167
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Management motive, weak governance, earnings management, and fraudulent financial reporting : Malaysian evidence
Suhaily Hasnan; Rahman, Rashida Abdul; Mahenthiran, … - In: Journal of international accounting research 12 (2013) 1, pp. 1-27
Persistent link: https://www.econbiz.de/10009751153
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Predicting financial statement manipulation in South Africa : a comparison of the Beneish and Dechow models
Marais, Alastair; Vermaak, Claire; Shewell, Patricia - In: Cogent economics & finance 11 (2023) 1, pp. 1-33
identifying fraud, this study investigated the ability of the Beneish M-score and the Dechow et al. F-score to identify fraud in …
Persistent link: https://www.econbiz.de/10014500717
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Detecting tax evasion when tax and accounting earnings match
Kourdoumpalou, Stavroula - In: Corporate ownership & control : international … 14 (2016/2017) 2, pp. 279-288
Persistent link: https://www.econbiz.de/10011780810
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Predicting accounting fraud : evidence from Japan
Song, Mingzi; Oshiro, Naoto; Shuto, Akinobu - In: The Japanese accounting review : TJAR 6 (2016), pp. 17-63
Persistent link: https://www.econbiz.de/10011664072
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Using the Beneish m-score model to detect financial statement fraud in the microfinance industry in Ghana
Adoboe-Mensah, Nicholas; Salia, Hussein; Addo, Emmanuel Budu - In: International journal of economics and financial issues … 13 (2023) 4, pp. 47-57
Persistent link: https://www.econbiz.de/10014416061
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A new measure of accounting quality
Hribar, Paul; Kravet, Todd; Wilson, Ryan - In: Review of accounting studies 19 (2014) 1, pp. 506-538
Persistent link: https://www.econbiz.de/10010347307
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Earnings management vs financial reporting fraud - key features for distinguishing
Marai, Awidat; Pavlović, Vladan - In: Facta Universitatis / Series economics and organization … 10 (2013) 1, pp. 39-47
Persistent link: https://www.econbiz.de/10010458743
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Earnings Management and Fraudulent Financial Reporting
Suryaningsih, Rosita - 2019
Objective - The objective of this research is to obtain empirical evidence about the effect of real earnings management that is proxied by abnormal Cash Flow from operating and discretionary expenses towards fraudulent financial reporting.Methodology/Technique - The objects in this research are...
Persistent link: https://www.econbiz.de/10012864566