Detecting financial statement frauds in Malaysia: comparing the abilities of Beneish and Dechow models

Financial statement frauds (FSF) are becoming rampant phenomena in current economic and financial landscapes. One of the ways to curb FSF is to detect them early so that preventive measures can be applied. This study aims to empirically investigate the abilities of two financial-based models namel...

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Bibliographic Details
Main Authors: Shabnam Fazli Aghghaleh, Zakiah Muhammaddun Mohamed, Mohd Mohid Rahmat
Format: Article
Language:English
Published: Penerbit Universiti Kebangsaan Malaysia 2016
Online Access:http://journalarticle.ukm.my/10753/
http://journalarticle.ukm.my/10753/
http://journalarticle.ukm.my/10753/1/11847-43528-1-PB.pdf