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...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Penerbit Universiti Kebangsaan Malaysia
2016
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| Online Access: | http://journalarticle.ukm.my/10793/ http://journalarticle.ukm.my/10793/ http://journalarticle.ukm.my/10793/1/8601-43000-1-PB.pdf |