Detecting the Elements for Cosmeticizing the Financial Statements Using Analytical Models

Detecting the Elements for Cosmeticizing the Financial Statements Using Analytical Models

Throughout the last three decades, the published literature has been drawing attention towards the ongoing deterioration of the quality of the summary financial statements published by the economic entities. Nevertheless, the financial statements provide conclusive information regarding the companie...

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Bibliographic Details
Main Authors: Valentin BURCĂ, Oana BOGDAN
Format: Article
Language:English
Published: The Body of Expert and Licensed Accountants of Romania 2021-06-01
Series:CECCAR Business Review
Subjects:
financial reporting
fraud
financial ratios
beneish m-score
Online Access: https://www.ceccarbusinessreview.ro/detecting-the-elements-for-cosmeticizing-the-financial-statements-using-analytical-models-a127d/download-PDF/

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