The Western Balkans is experiencing an ongoing inflow of foreign direct investments (FDI) in the information and communications technology (ICT) industry as several European enterprises have already established their presence in the region. These inflows have generated large-scale ICT...

A wide range of parties involved in evaluating economic performance, including investors, auditors, interest groups, bankers, government organizations, academics, and analysts, can benefit greatly from the immediate detection of fraudulent financial reports. This research presents a novel...

Detection of fraudulent financial stewardship in the cash flow section is an exciting thing and is rarely studied. This research empirically tests the discovery of fraudulent financial statements based on basic cash flow shenanigans. The sample of this study amounted to 470 data mining companies...