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Testing early signs of fraudulent financial reporting – case of WIRECARD Cover

Testing early signs of fraudulent financial reporting – case of WIRECARD

Acta Marisiensis. Seria Oeconomica
Volume 14 (2020): Issue 2 (December 2020)
By: Ioan Ovidiu Spătăcean  
Open Access
|Feb 2020

Authors

Ioan Ovidiu Spătăcean

ovidiu.spatacean@umfst.ro

Faculty of Economics and Law, ED1 Department – Economic Sciences, University of Medicine, Pharmacy, Sciences and Technology “George Emil Palade” from Targu Mures, Targu Mures, Romania
DOI: https://doi.org/10.2478/amso-2020-0009 | Journal eISSN: 2668-3989
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Language: English
Page range: 19 - 24
Published on: Feb 1, 2020
Published by: University of Medicine, Pharmacy, Science and Technology of Targu Mures
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Keywords:
fraudulent financial reporting,
Beneish model,
fraud risk,
investors
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 4.0 License.

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