Detecting financial statement fraud by Malaysian public listed companies: the reliability of the Beneish M-Score Model

• Main Authors: Mohamad Ezrien Mohamad Kamal,, Mohd Fairuz Md Salleh,, Azlina Ahmad,
• Format: Article
• Language: English
• Published: Penerbit Universiti Kebangsaan Malaysia 2016
• Online Access: http://journalarticle.ukm.my/10793/1/8601-43000-1-PB.pdf; http://journalarticle.ukm.my/10793/; http://ejournal.ukm.my/pengurusan/issue/view/805

Various fraud prediction tools have been developed to detect financial statement fraud triggered by earnings manipulation. Among them is the Beneish M-Score model as a financial forensic tool to gauge potential earnings manipulation in firms’ financial statements. The model was found to be effecti...