This book aims to present the risk of financial statement manipulation, as well as to develop a comprehensive methodological framework for their audit. It is addressed to external and internal auditors, corporate executives, organizations, and financial institutions, financial or stock market analysts and investors, students, and researchers in accounting and finance science.
Among the topics covered in the book:
- An introduction to the subject with a brief reference to the largest corporate manipulation scandals that have occurred in the international economic scene in recent years.
- A comprehensive review of the relevant literature on financial statement manipulation, aimed at creating suitable prediction models for manipulation or identifying the key criteria that serve as indicators for the detection of accounting irregularities.
- A brief reference to the concept of classification and the presentation of the methodological framework of the developing techniques.
- The data (sample) of the present study are presented, where, through the help of previous studies, the insights of a certified auditor, and the statistical analysis of the sample, the key criteria that will form the basis of the developing prediction models for financial statement manipulation were selected.
- The results of the financial statement manipulation models are presented and evaluated, developed through ten different methodological approaches and the differentiation of sectoral, financial, and non-criteria as well as customized models.
Manufacturer
Specifications
- Publisher
- Kleidarithmos
- Language
- Greek
- Subtitle
- Methodological framework and applications
- Cover
- Soft
- Number of Pages
- 282
- Release Date
- 3/2008
- Publication Date
- 2008
- Dimensions
- 17x24 cm
- ISBN-13
- 9789604611249
Book Type
- Diversity, Equity & Inclusion (DEI)
- No
Important information
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