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Detección de posible manipulación de estados financieros, aplicación del modelo Beneish M-score en empresas colombianas

Revista venezolana de gerencia, 2022-10, Vol.27 (100), p.1577 [Peer Reviewed Journal]

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Title:
Detección de posible manipulación de estados financieros, aplicación del modelo Beneish M-score en empresas colombianas
Author: Roque, Daniel Isaac ; Rodríguez, John Hernando Escobar ; Mejía, Diana Patricia Gutiérrez
Subjects: Financial reporting ; Financial statements ; Fraud
Is Part Of: Revista venezolana de gerencia, 2022-10, Vol.27 (100), p.1577
Description: Fraud in financial statements represents a serious threat to users of financial information. Scientific research proposes the use of models capable of detecting a possible distortion in the presentation of financial information. In order to identify the possible manipulation of financial statements in Colombian companies, the Beneish M-score model is applied. The research was developed under a quantitative approach, with a non-experimental descriptive level of depth. The M-score model was applied to 274 companies, where the results show evidence of possible manipulation in the financial statements of the companies analyzed. These findings reveal the existence of possible fraudulent accounting schemes in Colombian companies.
Publisher: Maracaibo
Language: English;Spanish
Identifier: ISSN: 1315-9984
EISSN: 2477-9423
DOI: 10.52080/rvgluz.27.100.18
Source: DOAJ: Directory of Open Access Journals

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