Popa (Sabău), Andrada; Achim, Monica Violeta; Teusdea, … - In: The Journal of Risk Finance 25 (2024) 3, pp. 489-509
Purpose The aim of this study is to approach the way in which corporate governance influences the occurrence of financial fraud, as expressed by the M-Beneish score. In order to get further into the topic, we have first computed a corporate governance score based on the comply-explain statement...