Financial Statement Fraud Detection With Beneish M-Score and Dechow F-Score Model: An Empirical Analysis of Fraud Pentagon Theory in Indonesia
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چکیده
منابع مشابه
Detecting Corporate Financial Fraud using Beneish M-Score Model
Detecting financial fraud is an important issue and ignoring this issue may cause financial and non-financial losses to individuals and organizations. The aim of this study is to test the ability of Beneish M-Score Model for detecting financial fraud among companies listed on Tehran stock exchange. The research sample consists of 137 companies listed on Tehran Stock Exchange for a period of 11 ...
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ژورنال
عنوان ژورنال: International Journal of Financial Research
سال: 2020
ISSN: 1923-4031,1923-4023
DOI: 10.5430/ijfr.v11n6p154