Earnings Management and Fraudulent Financial Reporting
نویسندگان
چکیده
منابع مشابه
Provide an optimal audit model to reduce fraudulent financial reporting
Fraud in financial reporting and accounting has grown significantly in recent years due to the financial crises created in companies, so that fraud has become a political and economic issue and today the legislature, the accounting profession and the causes The creation of fraud in it as well as the ways to deal with fraudulent behavior in financial statements have received special attention. T...
متن کاملFeature Extraction of Fraudulent Financial Reporting through Unsupervised Neural Networks
The objective of this study is to apply an unsupervised neural network tool to analyze fraudulent financial reporting (FFR) by extracting distinguishing features from samples of groups of companies and converting them into useful information for FFR detection. This methodology can be used as a decision support tool to help build an FFR identification model or other financial fraud or financial ...
متن کاملThe Role of Imputation in Detecting Fraudulent Financial Reporting
Financial fraud detection plays a crucial role in the stability of institutions and the economy at large. Data mining methods have been used to detect/flag cases of fraud due to a large amount of data and possible concept drift. In the financial statement fraud detection domain, instances containing missing values are usually discarded from experiments and this may lead to a loss of crucial inf...
متن کاملCan External Monitoring Affect Corporate Financial Reporting and Disclosure? Evidence from Earnings and Expectations Management
SYNOPSIS: This study examines whether financial analysts and institutional investors play a disciplinary role in monitoring corporate financial reporting and disclosure. Using a sample of firms that meet or marginally beat analysts’ forecasts, likely through upward earnings management and downward expectations management, this study shows that managers’ use of the two tactics is associated with...
متن کاملEarnings Management with Accruals and Financial Engineering
When a business suffers from unsuccessful competitive strategies, poor products, or pricing disadvantages, it generally tends to suffer a steady erosion of corporate value and credit quality, but no abrupt death. By contrast, revelation of large-scale earnings manipulation usually results in a quick and abrupt failure of the corporation, often in a span of just weeks or months. Thus the sudden ...
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: GATR Accounting and Finance Review
سال: 2019
ISSN: 0128-2611,2636-915X
DOI: 10.35609/afr.2019.4.2(3)