skip to main content
Language:
Search Limited to: Search Limited to: Resource type Show Results with: Show Results with: Search type Index

Ocena skuteczności modelu Beneisha w wykrywaniu manipulacji w sprawozdaniach finansowych

Acta Universitatis Lodziensis. Folia oeconomica, 2019, Vol.2 (341), p.161-182 [Peer Reviewed Journal]

Copyright University of Łódź 2019 ;ISSN: 0208-6018 ;EISSN: 2353-7663 ;DOI: 10.18778/0208-6018.341.10

Full text available

Citations Cited by
  • Title:
    Ocena skuteczności modelu Beneisha w wykrywaniu manipulacji w sprawozdaniach finansowych
  • Author: Golec, Anna
  • Subjects: Business Ethics ; Financial Markets ; Financial statements
  • Is Part Of: Acta Universitatis Lodziensis. Folia oeconomica, 2019, Vol.2 (341), p.161-182
  • Description: The aim of this study is to verify whether Beneish M‑Score model can be useful in detecting Polish companies involved in earning management practices that lead to adverse or disclaimer of auditors’ opinion. The sample covers 24 pairs of firms listed on Warsaw Stock Exchange or New Connect (alternative market). The findings generally indicate that with –2.22 point cut‑off the model was able to identify 67% of manipulators and 75% non‑manipulators correctly. The accuracy of the model improved from 71% to 75% after shifting the cut‑off point to –1.98. Another observation was that high changes in M‑Score values turned out to be better indicator of manipulation and the classification based on 35% change in year‑to‑year values reached 85% accuracy.
  • Publisher: Lodz: Wydawnictwo Uniwersytetu Łódzkiego
  • Language: Polish
  • Identifier: ISSN: 0208-6018
    EISSN: 2353-7663
    DOI: 10.18778/0208-6018.341.10
  • Source: CEEOL: Open Access
    ProQuest Central
    DOAJ Directory of Open Access Journals
Back to results list
INSPIRE LIBRARY - TON DUC THANG UNIVERSITY (84-028) 37 755 057 Feedback
19 Nguyen Huu Tho St. Dist.7, HCM thuvien@tdtu.edu.vn

Copyright © 2017 INSPIRE LIBRARY - TON DUC THANG UNIVERSITY

Searching Remote Databases, Please Wait