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Keywords: Beneish model
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Journal Articles
Earnings manipulation behavior in the non-financial listed firms of Palestine: the implication of Beneish model
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Journal:
EuroMed Journal of Business
EuroMed Journal of Business (2026) 21 (2): 484–503.
Published: 16 December 2024
...Mohammed Abusharbeh; Esraa N. Zakarneh Purpose The aim of this research is to detect the possibility of distortion of annual reports for non-financial listed firms at Palestine Exchange (PEX). It validates the effectiveness of Beneish model in detecting earnings management (EM) using panel...
