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

Research background: In creative accounting, the primary goal of every enterprise is to increase and strengthen its market position. Over years, manipulation financial statements has also reached territory Central European countries, including Slovak Republic. Therefore, an analysis was conducted identify enterprises that handle accounting. This article focuses specifically on Sector A: agriculture, forestry, fisheries. Purpose article: The aim reveal accounting practices a sample operating in business environment sector using Beneish model. Methods: model used calculate enterprises? statements. Both variants, is, 5-parameter 8-parameter model, were for calculation. results these models plotted graphs receiver characteristic (ROC) curves. Findings & value added: Based use both variants it proven analyzed possibility manipulating added detection specific sector, which makes study original application space-time orientation.