Results of application of the integral indicator of the evaluation of the probability of distortion of the financial results in the accounting reporting

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This paper presents the results of applying the integrated indicator for assessing the probability of distortion of financial results in financial statements to a sample of companies with the type of economic activity “Electricity, gas and water supply, air conditioning” in 2016, 2017 and 2018.

Data reliability, financial statements, data manipulation, financial ratios

Короткий адрес: https://sciup.org/170182775

IDR: 170182775   |   DOI: 10.24411/2411-0450-2020-10507

Статья научная