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Keywords: Earnings manipulation
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Journal Articles
Earnings manipulation behavior in the non-financial listed firms of Palestine: the implication of Beneish model
Available to Purchase
Journal:
EuroMed Journal of Business
EuroMed Journal of Business (2026) 21 (2): 484–503.
Published: 16 December 2024
... to conduct research findings. Findings The results validate the efficiency of Beneish model in detecting EM. The variables of sales overstating, accruals and leverage have leading items of earnings manipulation in case of Palestinian listed firms. However, collection period, gross margin, assets...
