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The use of Beneish M-scores to reveal creative accounting: evidence from Slovakia
16 references·1 citing·41 second hop
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References

  • 2014Qualitative Research & Evaluation Methods: Integrating Theory and Practice6,828 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1999The Detection of Earnings Manipulation1,299 cited
  • 2019Policy uncertainty and earnings management: International evidence249 cited
  • 2015Application of Beneish M-Score Models and Data Mining to Detect Financial Fraud154 cited
  • 2020Advanced methods of earnings management: monotonic trends and change-points under spotlight in the Visegrad countries105 cited
  • 2021Corporate Social Responsibility and Earnings Management: Moderating Impact of Economic Cycles and Financial Performance97 cited
  • 2020Detecting earnings manipulation and fraudulent financial reporting in Slovakia91 cited
  • 2020Earnings management in V4 countries: the evidence of earnings smoothing and inflating91 cited
  • 2016Detecting Financial Statement Frauds in Malaysia: Comparing the Abilities of Beneish and Dechow Models90 cited
  • 2021Bankruptcy Risk Prediction in Ensuring the Sustainable Operation of Agriculture Companies69 cited
  • 2021Forcing responsibility? Examining earnings management induced by mandatory corporate social responsibility: evidence from India69 cited
  • 2021Distinctive determinants of financial indebtedness: evidence from Slovak and Czech enterprises68 cited
  • 2021Earnings management, financial performance and the moderating effect of corporate social responsibility: evidence from France

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66 cited
  • 2020Financial Compass for Slovak Enterprises: Modeling Economic Stability of Agricultural Entities55 cited
  • 2020Earnings management and cash holdings: Evidence from energy firms in Vietnam50 cited
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    • 2022Earnings manipulation behavior in the banking industry of Bangladesh: the strategical implication of Beneish M-score model23 cited