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...
Published in: | Jurnal Pengurusan |
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Main Author: | |
Format: | Article |
Language: | English |
Published: |
Penerbit Universiti Kebangsaan Malaysia
2016
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Online Access: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-84976870711&partnerID=40&md5=74ceeda75969e239e67b85a877e6d0f6 |