Detecting financial statement frauds in Malaysia: comparing the abilities of Beneish and Dechow models
Financial statement frauds (FSF) are becoming rampant phenomena in current economic and financial landscapes. One of the ways to curb FSF is to detect them early so that preventive measures can be applied. This study aims to empirically investigate the abilities of two financial-based models namel...
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Main Authors: | Shabnam Fazli Aghghaleh,, Zakiah Muhammaddun Mohamed,, Mohd Mohid Rahmat, |
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Format: | Article |
Language: | English |
Published: |
Penerbit Universiti Kebangsaan Malaysia
2016
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Online Access: | http://journalarticle.ukm.my/10753/1/11847-43528-1-PB.pdf http://journalarticle.ukm.my/10753/ http://ejournal.ukm.my/ajac/issue/view/868/showToc |
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