Fraud Risk and Earnings Management

Management Earnings Guidance and Crash Risk Sophia

The Effect of Disclosing Earnings Forecasting Characteristics on Company Risk concerning to Real Earnings Management

Earnings prediction is one of the most important communication channels for transferring information to investors. Despite the importance of earnings prediction, few studies examined whether  real earnings management are effective in predicting them. In this paper, the effect of earnings forecasting on firm risk is reviewed by considering real earnings management. Since earnings prediction char...

Cultural Relativism in Earnings Management

The purpose of this study is to examine the possible impact of value systems on earnings management in France, Tunisia and Canada. Cultural values include power distance, uncertainty avoidance, individualism, masculinity and long-term orientation. The cross-cultural study uses the method of structural equations trough LISREL approach. The examination covers the period between 2003 and 2009. Fin...

AI Approaches to Fraud Detection and Risk Management

researchers and practitioners doing work in these three related areas. Risk management, fraud detection, and intrusion detection all involve monitoring the behavior of populations of users (or their accounts) to estimate, plan for, avoid, or detect risk. In his paper, Til Schuermann (Oliver, Wyman, and Company) categorizes risk into market risk, credit risk, and operating risk (or fraud). Simil...

Earnings Management and Delisting Risk: The Case of IPO Firms