New models of analysis of reporting quality

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The article suggests an algorithm for identifying manipulations with financial statements of companies, the use of which avoids analyzing documents and costly audits to determine the quality of financial reporting. The directions on which the analysis of the main information file revealing the financial position of the enterprise should be analyzed. A practical example of the application of the algorithm in Russian conditions is given, restrictions on its use are disclosed.

The quality of the financial statements of the company, manipulation of financial statements, bias of financial statements, the benish model, financial-factor analysis, reporting verification models

Короткий адрес: https://sciup.org/170172354

IDR: 170172354   |   DOI: 10.24411/2072-4098-2018-14004

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