Detection of earnings management by different models

Research background: Earnings management means the usage of gaps in legislative frameworks individual countries and their accounting systems global world. Businesses thus adjust profits revenues to form that is desirable desired for them. However, there a very thin line between fraud earnings management. By adjusting financial statements, companies seek impress potential investors influence own market position. Purpose article: The main goal article describe possibilities methods detection aspects globalization. contains brief overview theoretical knowledge definitions about contribution lies application selected method specific company based on outputs model determine whether using Methods: scientific analysis was used article, basis which obtained information necessary further calculations. A calculation Beneish use Findings & Value added: output company. In process, pre-established issue numerical characteristics were used. Finally, can be ruled out.