Many existing earnings management studies establish earnings management detection criteria by examining the statements of every organization under review for a significant period of time. While being suitable for the academia, this approach cannot be adopted by the practitioners, who do not have...

Standard earnings management detection is performed using two routes: real earnings management (connected with inventory and expenses manipulations) and accrual earnings management (connected with revenue and accounts receivables manipulations). Neither of the two detection algorithms attempts...

This paper presents a statistical analysis confirming the former empirical findings that positive differential between the rates of growth of P-Score and Z-score appears in the data obtained from the financial statements of the companies implicated in major financial fraud occurred in the late...