Application of the Beneish Model on the Warsaw Stock Exchange
This paper investigates irregularities in financial statements by applying the Beneish and Roxas models to Polish firms listed on the Warsaw Stock Exchange from 2015 to 2020. The total sample included 110 observations. The sample comprised companies that had received an adverse or disclaimer opinion...
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Format: | Article |
Language: | English |
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University of Warsaw
2022-11-01
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Series: | Journal of Banking and Financial Economics |
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Online Access: | https://jbfe.wz.uw.edu.pl/resources/html/article/details?id=232844 |