Detecting Financial Statement Fraud by Malaysian Public Listed Companies: The Reliability of the Beneish M-Score Model
2022-10-09
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 effective in detecting 76% of earnings manipulatingContinue Reading