Zastosowanie regresji logistycznej do wykrywania fałszowania sprawozdań finansowych
This paper aims to detect the financial statements fraud based on the financial data of the US companies accused by the US Securities and Exchange Commission of manipulating financial statements under rule 10(b)-5 of the Securities Exchange Act in 2000–2007. Particular attention was paid to the u...
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| Format: | Article |
| Language: | English |
| Published: |
Wydawnictwo Naukowe Wydziału Zarządzania Uniwersytetu Warszawskiego
2016-11-01
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| Series: | Problemy Zarządzania |
| Subjects: | |
| Online Access: | https://pz.wz.uw.edu.pl/resources/html/article/details?id=169931 |
| Summary: | This paper aims to detect the financial statements fraud based on the financial data of the US companies
accused by the US Securities and Exchange Commission of manipulating financial statements
under rule 10(b)-5 of the Securities Exchange Act in 2000–2007. Particular attention was paid to the
use of logistic regression in the empirical literature for the detection of creative accounting. Based on
empirical articles we selected thirteen financial ratios and two models predicting bankruptcy aimed at
verifying the research hypotheses. In addition, we tested collinearity and equality of central tendencies
between companies that falsify and do not falsify financial statements. The results confirm that the item
of financial statements that is most in danger and should be monitored when attempting to detect the
financial statements fraud are current assets. |
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| ISSN: | 1644-9584 2300-8792 |