(In)efficiency of Beneish M Score model in detecting fraud in financial statements

(In)efficiency of Beneish M Score model in detecting fraud in financial statements

The creation and application of accounting standards (International Accounting Standards (IAS), International Financial Reporting Standards (IFRS), American Generally Accepted Accounting Principles (GAAP)) that would have universal acceptability was the guiding idea of the most important accounting...

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Bibliographic Details
Main Authors: Slaviša Đorđević, Nebojša Mitić, Slaviša Vučurević
Format: Article
Language:English
Published: Toplica Academy of Applied Studies, Department of Business Studies Blace 2025-02-01
Series:BizInfo
Subjects:
beneish’s m-score model
creative accounting
alternative accounting
procedures
forensic accounting
frauds
international accounting regulation
Online Access:https://bizinfo.edu.rs/index.php/bizinfo/article/view/382
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