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Testing the Beneish Model Relevance in Case of Entities with Confirmed Reputational Risk Cover

Testing the Beneish Model Relevance in Case of Entities with Confirmed Reputational Risk

Acta Marisiensis. Seria Oeconomica
Volume 13 (2019): Issue 1 (December 2019)
By:
Open Access
|Feb 2020

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DOI: https://doi.org/10.2478/amso-2019-0005 | Journal eISSN: 2668-3989
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Language: English
Page range: 43 - 48
Published on: Feb 7, 2020
Published by: University of Medicine, Pharmacy, Science and Technology of Targu Mures
In partnership with: Paradigm Publishing Services
Publication frequency: 1 times per year
Keywords:
earnings management,
investment firm,
Beneish m-Score,
fraudulent reporting,
reputational risk
Related subjects:
Business and economics,
Political economics,
Public finance and fiscal theory,
Business management,
Management accounting, financial controlling, cost calculation, investment,
Financial reporting, group accounting, accounting and balancing,
Corporate social responsibility (CSR), compliance management, business ethics

© 2020 Ioan-Ovidiu Spătăcean, published by University of Medicine, Pharmacy, Science and Technology of Targu Mures
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

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