Fraud triangle and earnings management based on the modified M-score: A study on manufacturing company in Indonesia

NPDRH Narsa, LME Afifa, OA Wardhaningrum - Heliyon, 2023 - cell.com
This study combines the concept of a fraud triangle and a modified Beneish M-score to
detect factors that trigger earnings management. The modified M-score formula used in this …

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

P Durana, R Blazek, V Machova… - … . Quarterly Journal of …, 2022 - ceeol.com
Research background: In creative accounting, the primary goal of every enterprise is to
increase and strengthen its market position. Over the years, manipulation of financial …

[PDF][PDF] Earnings management motives, idiosyncratic risk and corporate social responsibility in an emerging market

DK Prakosa, A Firmansyah, RA Qadri… - … of Governance and …, 2022 - researchgate.net
Firmansyah, A., Qadri, RA, Wibowo, P., Irawan, F., Kustiani, NA,… Mahrus, ML (2022).
Earnings management motives, idiosyncratic risk and corporate social responsibility in an …

Critical Perspectives of Organisational Behaviour towards Stakeholders through the Application of Corporate Governance Principles

FA Luca, CG Tiganas, CE Grigoras-Ichim… - Administrative …, 2024 - mdpi.com
Corporate governance is gaining interest not only from investors but companies that want to
operate in international markets, prompting a more thorough analysis of the field to prioritise …

OPTIMALKAH PROSES AUDIT FORENSIK DAN INVESTIGASI SELAMA COVID-19?

MS Ramadhan, M Mulyati - Jurnal Akuntansi Multiparadigma, 2022 - jamal.ub.ac.id
OPTIMALKAH PROSES AUDIT FORENSIK DAN INVESTIGASI SELAMA COVID-19? |
Ramadhan | Jurnal Akuntansi Multiparadigma Home About Login Register Search Current …

Una aproximación teórica al modelo Beneish, antecedentes, y casos de aplicación

AMB Daza - Revista CIES Escolme, 2023 - revista.escolme.edu.co
La manipulación de los estados financieros, contabilidad creativa se ha convertido en un
problema continuo al interior de las organizaciones, el conflicto de intereses entre el auditor …

The Role of Accounting and Auditing in the Digital Age. From Digitization to Digital Transformation

AE Artene, A Domil - Digital Transformation: Exploring the Impact of Digital …, 2024 - Springer
The digital age is at the center of business attention as a major challenge for the accounting
profession. A solid financial accounting system, developed in real time through …

[PDF][PDF] Medición de la calidad financiera en empresas del sector manufacturero colombiano

DI Roque, JH Escobar Rodríguez… - … de Gerencia (RVG), 2024 - researchgate.net
Esta investigación se enfoca en medir la calidad de la información financiera en empresas
del sector manufacturero colombiano mediante la aplicación de los modelos Beneish M …

Investigation of Accounting Manipulation Using the Beneish Model: Hungarian Case

V Fenyves, T Pisula, T Tarnoczi - Economics & Sociology, 2023 - search.proquest.com
The study examined the manipulation level of Hungarian corporate financial statements
using Beneish's M-score model with eight variables between 2017 and 2021. The research …

MENELISIK LIKA-LIKU MODUS MANIPULASI KREDIT DALAM PERBANKAN

A Suwitoyo, T Tarjo, A Anggono - Jurnal Akuntansi Multiparadigma, 2021 - jamal.ub.ac.id
MENELISIK LIKA-LIKU MODUS MANIPULASI KREDIT DALAM PERBANKAN Page 1 449
Abstrak - Menelisik Lika-Liku Modus Manipulasi Kredit dalam Perbankan Tujuan Utama …