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Beneish M-score: A measure of fraudulent financial transactions in global environment?
2021
SHS Web of Conferences
Research background: Earnings is a source of information for capital owners, potential investors, competitors, customer and supplier of the company. Managers have the direct motivation and knowledge and use adequate techniques to adjust legally the reported earnings to meet the specific requirements of the company and achieve stable financial results. Thus, earnings management is currently the most provocative and highly topical issue in the field of finance and accounting at the global
doi:10.1051/shsconf/20219202064
fatcat:mwr7trhwfva3rcs4az2w53x4ni