Detecting falsified financial statements: a comparative study using multicriteria analysis and multivariate statistical techniques
نویسندگان
چکیده
منابع مشابه
A hybrid model based on machine learning and genetic algorithm for detecting fraud in financial statements
Financial statement fraud has increasingly become a serious problem for business, government, and investors. In fact, this threatens the reliability of capital markets, corporate heads, and even the audit profession. Auditors in particular face their apparent inability to detect large-scale fraud, and there are various ways to identify this problem. In order to identify this problem, the majori...
متن کاملA Comparative Study of Genetic Diversity, Heritability and Inter-relationships of Tree and Nut Attributes between Prunus scoparia and P. elaeagnifolia using Multivariate Statistical Analysis
By applying multivariate statistical analysis, this research aimed to estimate the heritability and find relationships between the vegetative and reproductive characteristics of Prunus scoparia and Prunus elaeagnifolia. Twenty genotypes of each species were selected randomly from cultivated populations and twenty-two traits including the tree, leaf, flower, nut and kernel attributes were measur...
متن کاملapplying transitivity theory to gender analysis of efl textbook: : a comparative study.
efl/esl textbooks have been regarded as essential language teaching materials with which the learners spend about 70 up to 90 percent of their class time. the important role they play and their vast use make them not only influential in learning the language but also in shaping values and attitudes. put it another way, textbooks socialize learners using their contents (i.e. texts, illustrations...
15 صفحه اولCooking the books: Recipes and costs of falsified financial statements in China
Available online 25 September 2010 We examine the causes and consequences of falsified financial statements in China. Using bivariate probit regression analysis, we find that firms with high debt and that plan to make equity issues are more likely to manipulate their earnings and thus have to restate their financial reports in subsequent years. We also find that corporate governance structures ...
متن کاملInvestigation of Ground Waters Quality Using Multivariate Statistical Techniques (Case Study: Maragheh-Bonab Plain, East Azerbaijan Province)
Investigation and analysis of groundwater quality to monitor contamination and identify the most important pollutants and pollution points is one of the research fields. The objective of this research was to plan to improve groundwater quality on various spatial and temporal scales. Groundwater information of Maragheh-Bonab plain was collected from 26 wells in 10 years (2001-2011) with 454 samp...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: European Accounting Review
سال: 2002
ISSN: 0963-8180,1468-4497
DOI: 10.1080/0963818022000000966