Pada era yang serba modern dan digital ini membuat semua hal dapat dilakukan secara melalui social media, termasuk melihat apakah suatu perusahaan melakukan financial fraud atau tidak. Penelitian menggunakan data non untuk mendeteksi fraud. Data diambil dari media diproksikan oleh public account, account authentication, creation time posting frequency. dengan EPS, operating margin, ROA, quick r...

The aim of this paper is to shed the light on concepts agency theory by measuring one problems that arise from it, which represented earnings management (EM) practices. research problem demonstrated failure some Iraqi banks and their subsequent placement under supervision Central Bank Iraq, was attributed, in part, inadequacy model protecting stakeholders shareholding institutions, as well EM, ...

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: agricul...

We rely on the theoretical prediction that financial misreporting peaks before economic busts to examine whether aggregate ex ante measures of likelihood improve predictability U.S. recessions. consider six and show Beneish M-Score significantly improves out-of-sample recession at longer forecasting horizons. Specifically, relative leading models based yield spreads market returns, increases av...

Finansal bilgi manipülasyonuna ba?vurarak kazançlar?n? oldu?undan farkl? gösteren ?irketleri saptamak içinkullan?lan araçlar aras?nda Beneish Modeli öne ç?kmaktad?r. Bir dizi ara?t?rmada manipülatör s?n?fland?rmak için modelin geli?tirildi?i esas çal??mada raporlanan katsay?lar ve kesim noktas? kullan?lm??t?r. Modelin s?n?fland?rma ba?ar?m?nda bile?enleri kadar bile?enlerin model içindeki a??rl...

This study emphasizes on examining the fraud hexagon theory referring to signs of financial statements, which employs all manufacturing companies listed in IDX (Indonesia Stock Exchange). However, total selected sample are 153 industry. The categorized into indicated and not committing 2010-2018 period by applying Beneish M-Score. findings demonstrated that stability, targets, external pressure...

Piyasaların etkin ve verimli çalışabilmesi için gerçeğe ihtiyaca uygun bilgiye ihtiyaç vardır. Bazı işletme yöneticileri çıkar çatışmaları doğrultusunda yaratıcı muhasebe uygulamaları gerçekleştirebilmektedir. Türkiye’de dünyada işletmelerin finansal tablolarında yapılan hile usulsüzlükler, çeşitli skandallara neden olmuştur.
 Finansal bilgi kullanıcılarından en önemlisi yatırımcılardır. m...