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Keywords: Earnings manipulation
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Journal Articles
Journal:
Journal of Financial Crime
Journal of Financial Crime (2022) 29 (2): 603–619.
Published: 16 June 2021
...Andreas Maniatis Purpose The aim of this paper is to detect whether there are companies listed in the general index of Athens Stock Exchange Market that possibly conduct earnings manipulation during 2017–2018. Design/methodology/approach The paper is based upon the Beneish model (M-score...
Journal Articles
Journal:
Journal of Financial Crime
Journal of Financial Crime (2018) 25 (3): 646–657.
Published: 02 July 2018
...; Md Shamimul Hasan can be contacted at: dr.mdshamimulhasan@rocketmail.com © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only This study reviews the existing literature on financial strength and related issues such as earnings manipulation...
Journal Articles
Journal:
Journal of Financial Crime
Journal of Financial Crime (2017) 24 (4): 656–677.
Published: 02 October 2017
... variables of manipulation in financial statements are new contributions towards existing literature of earnings manipulation. M41 N25 C43 M-Score = − 4.84 + 0.92 × D S R I + 0.528 × G M I + 0.404 × A Q I + 0.892 × S G I + 0.115...
