The use of Beneish M-scores to reveal creative accounting: evidence from Slovakia
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DOI: 10.24136/eq.2022.017
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Cited by:
- Dominika Gajdosikova & Katarina Valaskova & Tomas Kliestik & Maria Kovacova, 2023. "Research on Corporate Indebtedness Determinants: A Case Study of Visegrad Group Countries," Mathematics, MDPI, vol. 11(2), pages 1-30, January.
- Maria Kovacova & Lenka Hrosova & Pavol Durana & Jakub Horak, 2022. "Earnings management model for Visegrad Group as an immanent part of creative accounting," Oeconomia Copernicana, Institute of Economic Research, vol. 13(4), pages 1143-1176, December.
- Baker Akram Falah Jarah & Mufleh Amin AL Jarrah & Murad Ali Ahmad Al-Zaqeba & Mefleh Faisal Mefleh Al-Jarrah, 2022. "The Role of Internal Audit to Reduce the Effects of Creative Accounting on the Reliability of Financial Statements in the Jordanian Islamic Banks," IJFS, MDPI, vol. 10(3), pages 1-16, July.
- Jakub Michulek & Lubica Gajanova & Anna Krizanova & Roman Blazek, 2024. "Why Do Companies Cook the Books? Empirical Study of the Motives of Creative Accounting of Slovak Companies," Administrative Sciences, MDPI, vol. 14(7), pages 1-16, July.
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More about this item
Keywords
Beneish model; creative accounting; earnings management; ROC curve;All these keywords.
JEL classification:
- M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General
- M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
- P34 - Political Economy and Comparative Economic Systems - - Socialist Institutions and Their Transitions - - - Finance
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