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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...
| Autores principales: | , , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
| Publicado: |
Elsevier
2023
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| Materias: | |
| 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 |