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Keywords: N25
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Journal Articles
Journal:
Journal of Financial Crime
Journal of Financial Crime (2018) 25 (3): 646–657.
Published: 02 July 2018
... statement fraud Financial health Management practices Earnings manipulation Corporate accruals M41 N25 C43 Financial statement (FS) could be compared with a mirror through which operating performance, financial performance and financial health of a company are seen. It is a key document...
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...
