Construction of an integral indicator for assessing the probability of manipulating accounting data in a company with a type of economic activity "food production"

Автор: Ivashchenko S.V., Kiseleva A.V.

Журнал: Экономика и социум @ekonomika-socium

Рубрика: Современные технологии управления организацией

Статья в выпуске: 3 (70), 2020 года.

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In the framework of this article, an integral indicator is constructed for assessing the probability of manipulation of financial statements data in the direction of overstatement in companies with the type of economic activity “Food Production”. The developed model for predicting the probability of manipulating financial reporting data in the direction of overstatement was tested.

Модель m-score, модель f-score, financial statements, integral indicator, probit - regression, manipulation, m-score model, f-score model, financial ratios

Короткий адрес: https://sciup.org/140247975

IDR: 140247975

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