Transparency in financial reporting is crucial for maintaining trust in financial markets, yet
fraudulent financial statements remain challenging to detect and prevent. This study …

We analyze the likelihood of financial statement manipulation among 19 listed
manufacturing and trading firms on the Ghana Stock Exchange for the period 2008 to 2017 …

Tax avoidance is one of the most frequent reasons for which companies tend to resort to
creative accounting techniques. The purpose of the study is to identify which of the eight …

Finansal bilgi manipülasyonuna başvurarak kazançlarını olduğundan farklı gösteren
şirketlerin saptanmasıekonomik aktörler için büyük önem taşır. Akademik araştırmalarda …

Earnings management has always been an area of interest to researchers. Though several
studies have highlighted the factors affecting earnings management, this study uses the …

This paper aims to examine the association between earning manipulation using the
Beneish M-Score Model and share price with market capitalisation as the control variable …

The article has used the methodology, analysis and synthesis to accomplish the set
research objectives. Accordingly, based on the methodology, the article has presented the …

This paper investigates irregularities in financial statements by applying the Beneish and
Roxas models to Polish firms listed on the Warsaw Stock Exchange from 2015 to 2020. The …

Era globalisasi memaksa para pelaku pasar keuangan khususnya di Indonesia
menghadapi permasalahan serius dalam menghadapi kecurangan pelaporan keuangan …

This study aims to see a company that is trying to manipulate the presentation of the
accounting report seen from the financial ratios of the Beneish M Score and Dechow F Score …