Fraudulent financial reporting is defined as fraud committed by the management of a company providing false picture statements, which, course, harms investors and other related parties. This research aims to analyze effect using pentagon theory. The Pentagon theory measured targets, stability, external pressure, institutional ownership, ineffective monitoring, changes in KAP, directors, number ...

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 ...

The research aims to find out which model is most effective in detecting financial statement fraud by using the Beneish M-Score and F-Score model. population of banking sector listed on Indonesia Stock Exchange for period 2018 - 2020 with a total 48 banks. sample totaled 40 banks purposive sampling method. results study stated that calculating index beneficial model, it showed there were indica...

Pendahuluan: Kecurangan laporan keuangan merupakan salah satu jenis fraud yang pada umumnya sering dilakukan oleh perusahaan dalam bentuk komunikasi antara pemilik dengan pengelola perusahaan. Tujuan dari adalah untuk memberikan informasi mengenai posisi keuangan, kinerja dan arus kas bermanfaat bagi investor pengguna keuangan. Tujuan: penelitian ini mengetahui menganalisis pengaruh financial s...

Management sometimes exploits the quest of shareholders for higher return on equity capital, by taking advantage of accounting rules gaps or violating them. The Beneish earnings detection manipulation model, is an attempt to reveal such illegal or at least unethical practices. Evidence regarding the use of “creative” accounting practices, based on that model, during the massive equity fund rais...

Earnings manipulation involves alteration, adjustment, exploitation, and even timing of transactions in financial statements with the intention to report a sound economic performance company. This act could jeopardize company’s long run also make its stakeholders suffer significant losses. Therefore, tool detect or predict earnings would be helpful stakeholders, practitioners, regulators, acade...

Research background: Earnings is a source of information for capital owners, potential investors, competitors, customer and supplier the company. Managers have direct motivation knowledge use adequate techniques to adjust legally reported earnings meet specific requirements company achieve stable financial results. Thus, management currently most provocative highly topical issue in field financ...