Detecting financial statement fraud by Malaysian public listed companies: the reliability of the Beneish M-Score Model
Various fraud prediction tools have been developed to detect financial statement fraud triggered by earnings manipulation. Among them is the Beneish M-Score model as a financial forensic tool to gauge potential earnings manipulation in firms' financial statements. The model was found to be effe...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Penerbit Universiti Kebangsaan Malaysia,
2016.
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Online Access: | Get fulltext |