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International Journal of Nonlinear Analysis and Applications، جلد ۱۵، شماره ۸، صفحات ۹۳-۱۰۵
عنوان فارسی
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عنوان انگلیسی Developing a model to predict fraudulent financial reporting
چکیده انگلیسی مقاله This paper investigates how well the Beneish and Spathis models can predict fraudulent financial reporting. The coefficients of these two models were adjusted using the logistic regression and the newly adjusted models were investigated for the prediction of fraudulent financial reporting. This research seeks to design a suitable native model to predict possible fraud in financial statements. The statistical population included 99 manufacturing companies listed on the Tehran Stock Exchange (1089 observations) during the years 2009-2019. The results show that the Beneish and Spathis models are not good at predicting fraudulent financial reporting, but their adjusted versions can predict it with an accuracy of 72% and 64%, respectively. The prediction accuracy rate of the extracted model based on the best explanatory variables is 79%, which shows that it is possible to predict and discover fraudulent financial reporting.
کلیدواژه‌های انگلیسی مقاله Fraudulent financial reporting,Beneish Model,Spathis model,Fraud,Financial Ratios
نویسندگان مقاله Iman Khaksari |
Department of Accounting, Neyshabur Branch, Islamic Azad University, Neyshabur, Iran

Mohammadreza Shoorvarzi |
Department of Accounting, Neyshabur Branch, Islamic Azad University, Neyshabur, Iran

Alireza Mehrazeen |
Department of Accounting, Neyshabur Branch, Islamic Azad University, Neyshabur, Iran

Abolghasem Massihabadi |
Department of Accounting, Neyshabur Branch, Islamic Azad University, Neyshabur, Iran

نشانی اینترنتی https://ijnaa.semnan.ac.ir/article_8038_83043e36a450dfc5a16054433c0bb7a6.pdf
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