Dimitropoulos, Panagiotis E.; Asteriou, Dimitrios - In: Managerial Auditing Journal 24 (2009) April, pp. 248-265
Purpose – The aim of this paper is to examine the relevance of financial reporting. In order to achieve this, a model that includes specific ratios is developed, which have proved to be indicators of falsified financial statements in the Greek capital market, and by estimating accruals...