The Ability of Financial Ratios in Detecting Fradulent Financial Reporting: Logit Analysis
Using logit analysis in cross section data, this paper examine the role of accounting data to develop a model for detecting factors associated with fraudulent financial reporting. The sample is comprised of 178 firms (66 with fraudulent financial reporting and 112 with non-fraudulent financial repor...
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| Format: | Article |
| Language: | fas |
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Shahid Bahonar University of Kerman
2012-06-01
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| Series: | مجله دانش حسابداری |
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| Online Access: | https://jak.uk.ac.ir/article_59_f2cae450b7fa31a22f448ddffbf19f28.pdf |