A Statistical Model of Fraud Risk in Financial Statements. Case for Romania Companies

A Statistical Model of Fraud Risk in Financial Statements. Case for Romania Companies

Tax avoidance is one of the most frequent reasons for which companies tend to resort to creative accounting techniques. The purpose of the study is to identify which of the eight-variables from the Beneish influences the most or least the outcome of the final score, as a percent, by developing a sta...

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Bibliographic Details
Main Authors: Andrada-Ioana Sabău (Popa), Codruța Mare, Ioana Lavinia Safta
Format: Article
Language:English
Published: MDPI AG 2021-06-01
Series:Risks
Subjects:
Beneish model
fraud
statistical model
Mann-Whitney test
Online Access:https://www.mdpi.com/2227-9091/9/6/116

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