The Effects of Beneish’s M-Score Model and Financial Ratio Analyis on Fraudulent Financial Statement Indications

The aim of this research was to collect empirical evidence on the effects of Beneish’s M-Score Model that was calculated using the eight formulas that come with it and of financial ratio analysis based on the indicators financial leverage, profitability, asset composition, liquidity, and capital tur...

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Bibliographic Details
Main Authors: Lumadi Kezia Aviel, Rusgowanto Fransisca Hanita
Format: Article
Language:English
Published: EDP Sciences 2023-01-01
Series:E3S Web of Conferences
Online Access:https://www.e3s-conferences.org/articles/e3sconf/pdf/2023/25/e3sconf_icobar2023_01015.pdf