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...

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Bibliographic Details
Main Authors: Mohamad Ezrien Mohamad Kamal (Author), Mohd Fairuz Md Salleh (Author), Azlina Ahmad (Author)
Format: Article
Language:English
Published: Penerbit Universiti Kebangsaan Malaysia, 2016.
Online Access:Get fulltext