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1.785.310  Articles
1 of 178.531 pages  |  10  records  |  more records»
Earnings manipulation involves alteration, adjustment, exploitation, and even timing of transactions in financial statements with the intention to report a sound economic performance in a company. This act could jeopardize the company’s financial performa... see more

The purpose of this research is to determine the extent of the possibility of fraud in the banking sector in Indonesia. This study involves banks that have gone public on the IDX from 2017 to 2021. This study uses the Beneish model to classify banks as fr... see more

Abstract. The purpose of this study is to determine the effect of analysis fraud pentagon toward fraudulent financial reporting using the beneish model to the companies have implemented ASEAN CG Scorecard fraud pentagon measured by arrogance, competence, ... see more

The aim of this study is to verify whether Beneish M-Score model can be useful in detecting Polish companies involved in earning management practices that lead to adverse or disclaimer of auditors’ opinion. The sample covers 24 pairs of firms listed on Wa... see more

The aim of this research is to determine the ability of the Beneish M-Score model to predict fraudulent financial reporting in banking companies in Indonesia. The research was conducted on all banking companies listed on the Indonesia Stock Exchange (IDX)... see more

The research aims to find out which model is most effective in detecting financial statement fraud by using the Beneish M-Score model and the F-Score model. The research population of the banking sector is listed on the Indonesia Stock Exchange for the pe... see more

This study provides information about the likelihood of the natureof fraud companies so that investors and stakeholders can makebetter decisions. The Beneish model and the fraud theory aretwo well-developed ideas for understanding fraud motivationsand det... see more

Previous studies have used financial ratios extensively to build their predictive model of financial distress. The Altman ratio is the most often used to predict, especially in academic studies. However, the Altman ratio is highly dependent on the validit... see more

Penelitian ini bertujuan menguji dan menganalisis penggunaan model Beneish M-Score untuk mendeteksi financial statement fraud. Data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan pertambangan terbuka di Indonesia. Metode penelitian... see more

1 of 178.531 pages  |  10  records  |  more records»