Search Results - subject:"Beneish Model"

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

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

Beneish model, corporate governance and financial statements manipulation

Ibadin, Peter Okoeguale; Ehigie, Aimienrovbiye Humphrey - In: Asian journal of accounting & governance 12 (2019), pp. 51-64

Persistent link: https://www.econbiz.de/10012321954

Probable earning manipulation and fraud in banking sector. Empirical study from East Africa

Nyakarimi, Samuel - In: Cogent Economics & Finance 10 (2022) 1, pp. 1-20

20 banks in Uganda were analysed. The study used Beneish model to classify banks as manipulators and non …-manipulators. Later, probit regression model was applied based on the results of Beneish model to reclassify the banks as fraudulent or …

Persistent link: https://www.econbiz.de/10015074146

Predicting the level of falsification of financial statements in Russian manufacturing in enterprises in 2012-2019

Ladygina, Ksenia - 2022

Persistent link: https://www.econbiz.de/10012819892

Application of the Beneish Model on the Warsaw Stock Exchange

Sylwestrzak, Marek - In: Journal of banking and financial economics 18 (2022) 2, pp. 5-16

the Roxas model revealed greater accuracy than the Beneish model on the tested sample. The use of logistic regression … allowed a modification of the Beneish model to align it with the conditions of the Polish market. The modified Beneish model …

Persistent link: https://www.econbiz.de/10014285852

Application of the Beneish Model on the Warsaw Stock Exchange

Sylwestrzak, Marek - In: Journal of Banking and Financial Economics (JBFE) (2022) 18, pp. 5-16

Persistent link: https://www.econbiz.de/10015330072

The use of Beneish M-scores to reveal creative accounting : evidence from Slovakia

Durana, Pavol; Blazek, Roman; Machova, Veronika; … - In: Equilibrium : quarterly journal of economics and … 17 (2022) 2, pp. 481-510

Persistent link: https://www.econbiz.de/10013347508

Probable earning manipulation and fraud in banking sector : empirical study from East Africa

Nyakarimi, Samuel - In: Cogent economics & finance 10 (2022) 1, pp. 1-20

Persistent link: https://www.econbiz.de/10013448448

Comparison of the companies on the BIST sustainability index with other listed companies in the context of earnings manipulation

Atik, Asuman; Kovacevic, Iva - In: Istanbul business research 51 (2022) 2, pp. 399-416

more trustworthy when presenting their earnings. Earnings manipulation was detected by using the Beneish Model (1999). The …

Persistent link: https://www.econbiz.de/10014330237

A service of the

zbw