Találati lista | Tudóstér

001-es BibID:	BIBFORM117596
035-os BibID:	(WoS)001136695200001 (Scopus)85181755716
Első szerző:	Fenyves Veronika (gazdasági agrármérnök)
Cím:	Investigation of accounting manipulation using the Beneish model: Hungarian case / Veronika Fenyves, Tomasz Pisula, Tibor Tarnoczi
Dátum:	2023
ISSN:	2071-789X 2306-3459
Megjegyzések:	The study examined the manipulation level of Hungarian corporate financial statements using Beneish`s M-score model with eight variables between 2017 and 2021. The research also investigated whether the financial statement manipulations depend on the type of sector, company size and age, and region. The research sample was comprised of 32,024 financial statements each year. Statistical tests were used to compare the M-score values of several groups. The proportion of companies with possibly manipulated financial statements varied between 46.43% and 51.67% in the five years. It can be concluded that the manipulation of Hungarian companies` reports is very high. The analysis showed that the ratios of unlikely manipulated (UM) and likely manipulated (LM) reports were improved at size category 1-4, and size category five significantly improved. The comparison by regions revealed that the UM/LM indicator is lower in more developed regions than in less developed ones. The results draw the attention of government decision-makers to pay more attention to checking financial statements. In addition, it shows to the companies` stakeholders that the reliability of the financial statements must also be considered during their decision preparations and risk assessment.
Tárgyszavak:	Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban folyóiratcikk Beneish model accounting manipulation financial statements Hungarian companies
Megjelenés:	Economics and Sociology. - 16 : 4 (2023), p. 347-363. -
További szerzők:	Pisula, Tomasz Tarnóczi Tibor (1952-) (közgazdász)
Pályázati támogatás:	Bolyai János Kutatási Ösztöndíj Egyéb
Internet cím:	Szerző által megadott URL DOI Intézményi repozitóriumban (DEA) tárolt változat
Borító:
Saját polcon: