Detecting fraudulent financial reporting using financial ratio
EF Zainudin, HA Hashim - Journal of Financial Reporting and …, 2016 - emerald.com
Purpose The main aim of this study is to analyse the financial ratio (ie financial leverage,
profitability, asset composition, liquidity and capital turnover ratio) in detecting fraudulent …
profitability, asset composition, liquidity and capital turnover ratio) in detecting fraudulent …
Detection of financial statement fraud using deep learning for sustainable development of capital markets under information asymmetry
CL Jan - Sustainability, 2021 - mdpi.com
Information asymmetry is everywhere in financial status, financial information, and financial
reports due to agency problems and thus may seriously jeopardize the sustainability of …
reports due to agency problems and thus may seriously jeopardize the sustainability of …
An effective financial statements fraud detection model for the sustainable development of financial markets: Evidence from Taiwan
C Jan - Sustainability, 2018 - mdpi.com
This study aims to establish a rigorous and effective model to detect enterprises' financial
statements fraud for the sustainable development of enterprises and financial markets. The …
statements fraud for the sustainable development of enterprises and financial markets. The …
Detection of fraudulent financial statements using the hybrid data mining approach
S Chen - SpringerPlus, 2016 - Springer
The purpose of this study is to construct a valid and rigorous fraudulent financial statement
detection model. The research objects are companies which experienced both fraudulent …
detection model. The research objects are companies which experienced both fraudulent …
Gambling culture and corporate violations: Evidence from China
Y Chen, S Wu, Y Zhou, D Huo - Pacific-Basin Finance Journal, 2023 - Elsevier
This study investigates whether local gambling cultures in China affect corporate violations
for 31,670 firm-year observations over the period 2008–2020. The ratio of provincial lottery …
for 31,670 firm-year observations over the period 2008–2020. The ratio of provincial lottery …
Analysis of employee and management fraud in Tanzania
Purpose The study aims to explore specific motivations, rationalizations and opportunities
that are involved in the occurrences of both employee and management fraud in the context …
that are involved in the occurrences of both employee and management fraud in the context …
Corporate fraud and relationships: a systematic literature review in the light of research onion
Purpose This paper aims to investigate how the literature has been addressing the
relationships between corporate fraud and executive behavior and corporate fraud and …
relationships between corporate fraud and executive behavior and corporate fraud and …
A hybrid approach of stepwise regression, logistic regression, support vector machine, and decision tree for forecasting fraudulent financial statements
S Chen, YJJ Goo, ZD Shen - The Scientific World Journal, 2014 - Wiley Online Library
As the fraudulent financial statement of an enterprise is increasingly serious with each
passing day, establishing a valid forecasting fraudulent financial statement model of an …
passing day, establishing a valid forecasting fraudulent financial statement model of an …
Corporate fraud and information asymmetry in emerging markets: Case of firms subject to enforcement actions in Malaysia
Purpose The purpose of this study is to examine changes in firms' level of information
asymmetry in emerging market of Malaysia for the period of 2000-2016. Specifically, the …
asymmetry in emerging market of Malaysia for the period of 2000-2016. Specifically, the …
[PDF][PDF] The effects of audit committee attributes on fraudulent financial reporting
This study aims to examine the relationship between audit committee attributes (audit
committee independence, financial expertise, meeting frequency, gender diversity, and …
committee independence, financial expertise, meeting frequency, gender diversity, and …