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 effecti...

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Bibliographic Details
Main Authors: Mohamad Ezrien Mohamad Kamal, Mohd Fairuz Md Salleh, Azlina Ahmad
Format: Article
Language:English
Published: Penerbit Universiti Kebangsaan Malaysia 2016
Online Access:http://journalarticle.ukm.my/10793/
http://journalarticle.ukm.my/10793/
http://journalarticle.ukm.my/10793/1/8601-43000-1-PB.pdf