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Earnings manipulation behavior in the banking industry of Bangladesh: the strategical implication of Beneish M-score model
16 references·1 citing·44 second hop
Earnings manipulation behavior in the banking industry of Bangladesh: the strategical implication of Beneish M-score model (2022)Earnings manipulation behavior in the ban…Using the Beneish M-score model: Evidence from non-financial companies listed on the Warsaw Stock Exchange (2020)Using the Beneish M-score mod…Behavioral determinants of nonperforming loans in Bangladesh (2020)Behavioral determinants of no…Measuring fraud and earnings management by a case of study: Evidence from an international family business (2017)Measuring fraud and earnings …EARNINGS FRAUD AND FINANCIAL STABILITY (2017)EARNINGS FRAUD AND FINANCIAL …A cross-country study on manipulations in financial statements of listed companies (2017)A cross-country study on mani…Using Beneish model to detect corporate financial statement fraud in Greece (2016)Using Beneish model to detect…Fraud detection using fraud triangle risk factors (2016)Fraud detection using fraud t…Detecting Financial Statement Frauds in Malaysia: Comparing the Abilities of Beneish and Dechow Models (2016)Detecting Financial Statement…Detecting Financial Statement Fraud by Malaysian Public Listed Companies: The Reliability of the Beneish M-Score Model (2016)Detecting Financial Statement…Creative Accounting & Financial Reporting: Model Development & Empirical Testing (2015)Creative Accounting & Financi…Corporate frauds in India – perceptions and emerging issues (2015)Corporate frauds in India – p…Disclosure of Corporate Governance Structure and the Likelihood of Fraudulent Financial Reporting (2014)Disclosure of Corporate Gover…The Detection of Earnings Manipulation (1999)The Detection of Earnings Man…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Discussion of Evidence of Earnings Management from the Provision for Bad Debts (1988)Discussion of Evidence of Ear…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Renaissance of Creative Accounting Due to the Pandemic: New Patterns Explored by Correspondence Analysis (2023)Renaissance of Creative Accou…Separation of Ownership and Control (1983)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Audit committee, board of director characteristics, and earnings management (2002)Factors Eliciting Corporate Fraud in Emerging Markets: Case of Firms Subject to Enforcement Actions in Malaysia (2018)The link between corporate governance and corporate financial misconduct. A review of archival studies and implications for future research (2021)The Effect of Corporate Governance Structure on Fraud and Money Laundering (2022)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)Private Benefits of Control: An International Comparison (2004)Corporate governance and firm performance relationship: Implications for risk‐adjusted return behavior (2019)A structured review and theme analysis of financial frauds in the banking industry (2020)Corporate Governance and Risk Bundling: Evidence from Indian Companies (2020)Limited-dependent and qualitative variables in econometrics (1983)Positive Accounting Theory (1985)Analyzing the Analysts: When Do Recommendations Add Value? (2004)The Press as a Watchdog for Accounting Fraud (2006)Corporate Governance and Firm Value: The Impact of the 2002 Governance Rules (2007)Do initial public offering firms manage accruals? Evidence from individual accounts (2011)The effects of bonus schemes on accounting decisions (2011)The development of earnings management research A review of literature from three different perspectives (2014)Concealing social responsibility? Investigating the relationship between CSR, earnings management and the effect of industry through quantitative analysis (2018)A QUANTITATIVE APPROACH TO CONTENT VALIDITY1 (1975)Performance matched discretionary accrual measures (2005)Do The Fraud Triangle Components Motivate Fraud In Indonesia? (2019)A Systematic Literature Review of Fraud Detection Metrics in Business Processes (2020)Fraud triangle and earnings management based on the modified M-score: A study on manufacturing company in Indonesia (2023)Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance (1997)Predicting Material Accounting Misstatements* (2011)Research Topics in Accounting Fraud in the 21st Century: A State of the Art (2019)Detecting Fraudulent Financial Reporting Using Fraud Score Model and Fraud Pentagon Theory : Empirical Study of Companies Listed in the LQ 45 Index (2020)The Association Between Fraud Hexagon and Government’s Fraudulent Financial Report (2021)Detecting false financial statements using published data: some evidence from Greece (2002)Bankruptcy Risk Prediction in Ensuring the Sustainable Operation of Agriculture Companies (2021)Creative Accounting Determinants and Financial Reporting Quality: Systematic Literature Review (2022)Ownership structure, corporate governance, and fraud: Evidence from China (2005)The Influence of Corporate Governance on the Mitigation of Fraudulent Financial Reporting (2020)Development of an intelligent information system for financial analysis depend on supervised machine learning algorithms (2022)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)
this work references cited by second hop

References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1999The Detection of Earnings Manipulation1,299 cited
  • 2016Fraud detection using fraud triangle risk factors150 cited
  • 2014Disclosure of Corporate Governance Structure and the Likelihood of Fraudulent Financial Reporting110 cited
  • 2016Using Beneish model to detect corporate financial statement fraud in Greece103 cited
  • 2016Detecting Financial Statement Frauds in Malaysia: Comparing the Abilities of Beneish and Dechow Models90 cited
  • 2015Corporate frauds in India – perceptions and emerging issues85 cited
  • 1988Discussion of Evidence of Earnings Management from the Provision for Bad Debts71 cited
  • 2016Detecting Financial Statement Fraud by Malaysian Public Listed Companies: The Reliability of the Beneish M-Score Model67 cited
  • 2017Measuring fraud and earnings management by a case of study: Evidence from an international family business58 cited
  • 2020Using the Beneish M-score model: Evidence from non-financial companies listed on the Warsaw Stock Exchange50 cited
  • 2020Behavioral determinants of nonperforming loans in Bangladesh36 cited
  • 2017A cross-country study on manipulations in financial statements of listed companies32 cited

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  • 2015Creative Accounting & Financial Reporting: Model Development & Empirical Testing30 cited
  • 2017EARNINGS FRAUD AND FINANCIAL STABILITY30 cited
  • Cited by

    • 2023Renaissance of Creative Accounting Due to the Pandemic: New Patterns Explored by Correspondence Analysis20 cited