A study on the usage of the Beneish probit model and corporate governance scorecard in the detection of earnings manipulation in Singapore listed companies.

This paper investigates whether the combined use of the Beneish Probit Model and the Corporate Governance Disclosure Scorecard (CG Scorecard) is more effective in detecting earnings manipulation in Singapore listed companies, compared to using each model separately.

Bibliographic Details
Main Authors: Koh, Huaiwen., Lim, Miaw Yong., Liu, Bisheng.
Other Authors: Tan, Khoon Eng
Format: Final Year Project (FYP)
Published: 2008
Subjects:
Online Access:http://hdl.handle.net/10356/10227
Description
Summary:This paper investigates whether the combined use of the Beneish Probit Model and the Corporate Governance Disclosure Scorecard (CG Scorecard) is more effective in detecting earnings manipulation in Singapore listed companies, compared to using each model separately.