Sabau, Andrada-Ioana; Mare, Codruța; Safta, Ioana Lavinia - In: Risks : open access journal 9 (2021) 6, pp. 1-15
Tax avoidance is one of the most frequent reasons for which companies tend to resort to creative accounting techniques … Accruals to Total Assets) are significantly influencing the probability to commit fraud. The developed model is validated with … only 10% of the non-fraud companies being mistakenly considered as fraud based on our model and vice versa. …
