To the question of methods for evaluating the probability of manipulating the financial statements data

Автор: Zakharova E.D., Savelieva M.Yu.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 10-1 (56), 2019 года.

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This article presents various methods for assessing the probability of manipulating financial reporting data, considers the advantages and disadvantages of various methods, proposes an integral indicator as a method for identifying the manipulation of financial reporting data on large data sets taking into account industry specifics.

Financial statements, reliability, manipulation, financial ratios, probit regression, probability assessment

Короткий адрес: https://sciup.org/170181163

IDR: 170181163   |   DOI: 10.24411/2411-0450-2019-11232

Статья научная