Beneish M-score and Altman Z-score as a catalyst f

更新时间:2023-07-09 11:37:13 阅读: 评论:0

Beneish M-score and Altman Z-score as a catalyst for corporate fraud detection
期刊名称: Journal of Investment Compliance
含花的诗句作者: Gagan Kukreja,Sanjay M. Gupta,Adel Mohammed Sarea,Sumathi
春在岁岁年年
Kumaraswamy
机器人总动员观后感
年份: 2020年
报销制度期号: 第4期葛根的作用与功效
关键词: Z-score;M-score;Fraud detection and examination;Fraudulent financial reporting;Forensic tools;Fraudulent financial statements
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摘要:Purpo The increasing incidence of fraudulent financial reporting by firms in recent years rais concerns about investors' confidence in capital markets. Academicians and industry practitioners adopt diver risk management techniques to detect fraudulent reporting of financial statements. This
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paper aims to determine the effectiveness of the Beneish M-score and Altman Z-score models for the early detection of material misstatements at Comscore, Inc., a media analytics firm in the United States of America. Design/methodology/approach The financial statements of Comscore Inc. from 2012 to 2018 were analyzed with the primary objective of early fraud detection by employing the Beneish M-score and the Altman Z-score. Findings The study's outcomes indicate that the Beneish M-score is less predictable in fraud detection compared 女装英文
内容由中国教育图书进出口有限公司引进

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