fraudulent financial reporting (FFR)
Influence Of Fraud Pentagon Toward Fraudulent Financial Reporting In Indonesia An Empirical Study On Financial Sector Listed In Indonesian Stock Exchange.
... with financial characteristics: understandable, reliable, comparable, and ...Normal financial report can be seen on its presentation and information provision accurately so it is free from any ...proved ...
6
A Solution for Preventing Fraudulent Financial Reporting using Descriptive Data Mining Techniques
... detect fraudulent financial reporting using publically available ...of fraudulent financial statements, they found a model of eight variables with a high probability of ...
7
Does Managerial Ownership, Audit Committee, And Audit Quality Moderate The Effect Of Fraudulent Financial Reporting On Company Value?
... of financial reporting is inherent in every company because of the information ...of fraudulent financial reporting needs considering to protect external stakeholders such as investors ...
8
DETECTING THE LIKELIHOOD OF FRAUDULENT FINANCIAL REPORTING: AN ANALYSIS OF FRAUD DIAMOND
... The result of hypothesis testing showed that effective monitoring measured by BDOUT has a coefficient of 0.763 and a significance level of 0.011 < 0.05. This value means that effective monitoring has a significant and ...
26
The Influence of Corporate Governance on the Mitigation of Fraudulent Financial Reporting
... its financial reports, Razali and Arshad (2014) used a metric that considers the likelihood of bankruptcy and of accruals at the same time, assuming that companies that are struggling financially to continue to ...
20
A Back Propagation Artificial Neural Network based Model for Detecting and Predicting Fraudulent Financial Reporting
... From the presented results of prediction phase in table 6, and figure 2, it is found that the implemented ANN model had predicted values of Allowance for doubtful as percentage of accoun[r] ...
8
An Overview of Instruments and Tools to Detect Fraudulent Financial Statements
... identify financial statement ...for Fraudulent Financial Reporting detection, found out that the Beneish Model were the most effective in identifying the financial health of an ...the ...
7
Fraud Diamond Analysis In Detecting Fraudulent Financial Report
... of financial statements are only a few variables that can have a significant effect on fraudulent financial ...to financial statement ...on fraudulent financial reporting ...
9
Does Type of Fraudulent Act Have an Impact On Whistleblowing Intention?
... the fraudulent financial reporting context involved improper asset ...divisional financial accountant discovered that $800,000 of expenses had been capitalized by his supervisor, the ...
16
A Data Mining Framework for Prevention and Detection of Financial Statement Fraud
... included numerous material misrepresentations and omissions, along with fabricated periodic reports filed with the SEC. Among other things, the complaint alleges that those filings overvalued Imperiali‟s virtually ...
8
Are positive reactions to bad news plausible? the consideration of fraud detection in audit and reporting delays
... between fraudulent financial reporting and asset misappropriation, their impacts on a firm can be ...prepare fraudulent financial reporting to exaggerate firm performance and ...
42
Revista Economia Contemporana- Universitatea Constantin Brancoveanu - Arhiva - 2019 - Vol. 4, Nr. 2
... from financial, technical and scientific cooperation and international ...and financial exodus in offshore areas, neglecting justice, loss of national identity, and degradation of the living ...
186
The Paradigm Shift from Financial Reporting to Integrated Reporting
... 2. Financial reports must be created for information disclosure externally by ...However, financial reports, which mainly include past information, are no longer able to respond to the decision-making needs ...
10
Interim Financial Reporting in the Perspective of harmonization of the Romanian Accountancy with the International Financial Reporting Standards
... interim financial reporting is to present, timely and regularly, information concerning the enterprise’s capacity to generate earnings and cash flows and its financial position and ...“Interim ...
7
Disclosure of Assets of the Agricultural Enterprises in the Financial Reporting under International Financial Reporting Standards
... Consolidated Financial Statements” dated July 27, 2010, ...consolidated financial statements, which, in turn, shall be made in accordance with IFRS (Federal Law “On Consolidated Financial ...
7
Full Disclosure In Financial Reporting
... concerning financial data, management and so on with the aim of being widely known by the general ...honest reporting of financial ...in financial statements that can affect the reader's ...
6
Vladlena V. Siganova, Irina V. Kozhushkina
... of financial stability is that mostly in the calculation of the current performance and past ...of financial stability it is necessary to account the relevant factors of influence, which primarily refers to ...
6
FRAUD DETECTION WITH SOCIAL NETWORK ANALYSIS: ANALYSIS ON IDENTITY FRAUD AND DETECTION SCHEME
... NOV-DEC, 2015, VOL-3/21 www.srjis.com Page 1431 assignment comprises of re-inspecting the lopsided classes. Re-inspecting information is a method that permits one to make more record cases of a class (over–sampling) or ...
11
Financial Reporting Quality, Free Cash Flow, and Investment Efficiency
... on financial reporting quality, firm characteristics, and industry and year fixed ...measurement financial reporting quality from 2007 to ...of financial reporting quality are ...
10
The Spectacular Rise and Disastrous Collapse of a Financial Scheme: The Case of Albania
... (there were claims among the people that some government official received favorable “treatments” from these firms). The government support was implied by not demand- ing these firms to pay taxes or to initiate a fiscal ...
15