جستجوی مقالات مرتبط با کلیدواژه « Beneish M-Score » در نشریات گروه « حسابداری »

Financial statement fraud had the most significant financial impact on companies when compared to the other categories of occupational fraud as per ACFE Report to the Nations 2014. This study aims to determine the value of Beneish M-Score and to identify whether selected pharmaceutical companies were manipulating there earnings or not. Financial information of 14 pharmaceutical companies was collected from their annual reports of 2014-18. This study finds that pharmaceutical companies of Bangladesh are engaged in Earnings Manipulation and they are doing it on a continuous basis. The results of our study show a deteriorating financial condition of pharmaceutical industry which should make the auditors and regulators more cautious in detecting financial statement frauds.

This study is conducted to detect earnings manipulation practices in selected textile companies of Bangladesh. It investigates whether the textile companies of Bangladesh are engaged in earnings manipulation of not. For testing this hypothesis, Beneish M-Score is being used collecting data of 13 textile companies from financial year 2012-2018. This study indicates a great number of earnings manipulation practices conducted in textile industries. This paper, based on Beneish M-Score, finds evidences regarding manipulation of earnings through disproportionate rise in receivables, cost deferral, less cash behind reported income, etc. by listed companies. This paper finds that the textile companies are manipulating earnings. While this model can be easily used to detect earnings manipulations using annual reports provided by listed companies, further investigations are needed to identify the reasons behind distortions in reported numbers are actually earnings manipulation or any other organizational origin. Being a cost effective tool in detecting frauds through manipulating earnings, this model can be a great tool for auditors and other respective regulatory authorities.