Fraud triangle and earnings management based on the modified M-score: A study on manufacturing company in Indonesia

This study combines the concept of a fraud triangle and a modified Beneish M-score to detect factors that trigger earnings management. The modified M-score formula used in this study contains five original and four additional ratios. A sample of 284 manufacturing companies listed on the Indonesia St...

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Detalles Bibliográficos
Autores principales: Narsa, Niluh Putu Dian Rosalina Handayani, Afifa, Lesta Mega Evi, Wardhaningrum, Oktaviani Ari
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Elsevier 2023
Materias:
Research Article
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9970902/
https://www.ncbi.nlm.nih.gov/pubmed/36865466
http://dx.doi.org/10.1016/j.heliyon.2023.e13649

Internet

https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9970902/
https://www.ncbi.nlm.nih.gov/pubmed/36865466
http://dx.doi.org/10.1016/j.heliyon.2023.e13649

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