Accuracy of the Beneish Model as Applied to Polish Enterprises Known to Manipulate Financial Reports

Edward Wiszniowski

Abstract

The paper presents the results of its author's original research into the capability of Beneish M-score to detect accounting fraud using data presented in earnings reports. The research performed is unique in that it uses a sample consisting of enterprises which vary by their legal status, are not listed in regulated markets, and whose managers were known to have been on trial due to suspicion of report falsification. Analysis shows that the Beneish model can detect accounting fraud, although the fiveelement model gives better results than the eight-element model.
Author Edward Wiszniowski (BM / DoFAaC)
Edward Wiszniowski,,
- Department of Financial Accountings, Taxes and Audit
Pages9218-9222
Publication size in sheets0.5
Book Soliman Khalid S. (eds.): Education Excellence and Innovation Management: A 2025 Vision to Sustain Economic Development during Global Challenges, 2020, International Business Information Management Association (IBIMA), ISBN 9780999855141
Keywords in EnglishBeneish Model, M-score, Accounting Manipulation, Accounting Fraud
Languageen angielski
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Wiszniowski_Accuracy_Of_The_Beneish_Model.pdf 83,14 KB
Score (nominal)70
Score sourceconferenceList
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