The Ability of Financial Ratios in Detecting Fradulent Financial Reporting: Logit Analysis
Using logit analysis in cross section data, this paper examine the role of accounting data to develop a model for detecting factors associated with fraudulent financial reporting. The sample is comprised of 178 firms (66 with fraudulent financial reporting and 112 with non-fraudulent financial repor...
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Formato: | article |
Lenguaje: | FA |
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Shahid Bahonar University of Kerman
2012
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Acceso en línea: | https://doaj.org/article/bbcc597b29324351b42cd2e19ad85797 |
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