Tax avoidance is one of the most frequent reasons for which companies tend to resort creative accounting techniques. The purpose study identify eight-variables from Beneish influences or least outcome final score, as a percent, by developing statistical model. sample was selected Bucharest Stock Exchange and consists 66 traded on main market, years 2015–2019. results show that total eight varia...

The COVID-19 outbreak has rapidly affected global economies and the parties involved. There was a need to ensure sustainability of corporate finance avoid bankruptcy. reactions individuals were not routine, but covered wide range approaches surviving crisis. A creative way accounting also adopted. This study is primarily concerned with behavior businesses in Visegrad Four countries between 2019...

Narcissism is related to the need for recognition. Prior studies show that narcissist behavior may influence CEO's actions engaged in accounting numbers manipulations. This study examines effect of CEO narcissism on irregularities Indonesia. Indonesia provides a unique setting test this issue because narcissistic an uncommon trait country. Consequently, it motivation manipulate numbers. We by m...

This study discusses the analysis of influence Pentagon Fraud on Fraudulent Financial Reporting using Beneish Model. fraud is an independent variable in this study. Proxies that can be used for research include pressure which proxied by financial targets and stability. Opportunity (opportunity) ineffective monitoring quality external auditors. Rationalization (Rationalization) change auditor au...

Purpose: This paper investigates whether the well-documented asset growth anomaly can be related to information uncertainty due earnings management. Design/Methodology/Approach: We perform both portfolio-based and regression-based analyses. employ 5 Variable Version of Beneish model (Beneish, 1999) as an management proxy Piotroski’s (2000) FSCORE a for firms’ fundamental strength. Findings: Ove...

The study aims to analyze the influence of CEO characteristic factors on indications financial statement fraud using Beneish Model. Based upper echelon theory, this proposes six hypotheses which are tested logistic regression analysis. This uses secondary data derived from statements or annual reports mining companies listed Indonesia Stock Exchange 2015 2019. results show that characteristics ...