DURANA, Pavol, Roman BLAŽEK, Veronika MACHOVÁ and Miroslav KRASNAN. The use of Beneish M-scores to reveal creative accounting: evidence from Slovakia. Equilibrium. Quarterly Journal of Economics and Economic Policy. Olštýn, Polsko: Instytut Badan Gospodarczych/Institute of Economic Research, vol. 17, No 2, p. 481-510. ISSN 2353-3293. 2022. |
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@article{64561, author = {Durana, Pavol and Blažek, Roman and Machová, Veronika and Krasnan, Miroslav}, article_location = {Olštýn, Polsko}, article_number = {2}, keywords = {Beneish model; creative accounting; earnings management; ROC curve}, language = {eng}, issn = {2353-3293}, journal = {Equilibrium. Quarterly Journal of Economics and Economic Policy}, title = {The use of Beneish M-scores to reveal creative accounting: evidence from Slovakia}, url = {http://economic-research.pl/Journals/index.php/eq/article/view/2016/1915}, volume = {17}, year = {2022} }
TY - JOUR ID - 64561 AU - Durana, Pavol - Blažek, Roman - Machová, Veronika - Krasnan, Miroslav PY - 2022 TI - The use of Beneish M-scores to reveal creative accounting: evidence from Slovakia JF - Equilibrium. Quarterly Journal of Economics and Economic Policy VL - 17 IS - 2 SP - 481-510 EP - 481-510 PB - Instytut Badan Gospodarczych/Institute of Economic Research SN - 23533293 KW - Beneish model KW - creative accounting KW - earnings management KW - ROC curve UR - http://economic-research.pl/Journals/index.php/eq/article/view/2016/1915 N2 - The authors aim is to verify, evaluate and discuss the functionality and content of the developed methodology of adaptation of small and medium enterprises in the service sector to implement the principles, procedures, methods and tools of Company 4.0 and its applicability in business practice, focusing on small and medium enterprises in knowledge-intensive services and assess selected negative and positive impacts of the COVID-19 pandemic on business processes depending on the issues addressed. ER -
DURANA, Pavol, Roman BLAŽEK, Veronika MACHOVÁ and Miroslav KRASNAN. The use of Beneish M-scores to reveal creative accounting: evidence from Slovakia. \textit{Equilibrium. Quarterly Journal of Economics and Economic Policy}. Olštýn, Polsko: Instytut Badan Gospodarczych/Institute of Economic Research, vol.~17, No~2, p.~481-510. ISSN~2353-3293. 2022.
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