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Keywords: Fraud identification model
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Journal Articles
Journal:
Journal of Financial Crime
Journal of Financial Crime (2021) 28 (2): 566–579.
Published: 09 March 2020
... as to establish a fraud identification model suitable for the Chinese market. Professor Beneish (1999a , 1999b) put forward M-score, a multi-factor financial fraud detection model, which aims to discover the financial fraud of enterprises, distinguish the profit manipulators and non-manipulators...
