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Detecting red flags of corporate financial statement frauds using Beneish m score model in Sri Lanka Cover

Detecting red flags of corporate financial statement frauds using Beneish m score model in Sri Lanka

International Journal of Accounting and Business Finance
Volume 6 (2020): Issue 2
By:  and    
Open Access
|Dec 2020
Authors

Authors

G. M. Mudith Sujeewa

ijabf@univ.jfn.ac.lk

University of Kelaniya

M. D. Pubudu Kawshalya

ijabf@univ.jfn.ac.lk

University of Kelaniya
DOI: https://doi.org/10.4038/ijabf.v6i2.72 | Journal eISSN: 2448-9875
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Language: English
Page range: 71 - 81
Published on: Dec 30, 2020
Published by: Faculty of Management Studies & Commerce, University of Jaffna
In partnership with: Paradigm Publishing Services
Keywords:
Benish M score model,
Financial statement fraud,
Days’ sales in receivables index,
Gross Margin index,
Sales growth index,
Leverage index,
Total accruals to total assets

© 2020 G. M. Mudith Sujeewa, M. D. Pubudu Kawshalya, published by Faculty of Management Studies & Commerce, University of Jaffna
This work is licensed under the Creative Commons License.

Volume 6 (2020): Issue 2
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