Presenting the Development of the Beneish Model with Emphasis on Economic Features using Neural Network, Vector Machine, and Random Forest
As the business process becomes more complex, financial statement distortion risk increases. In this regard, researchers have been looking for models to detect fraud in financial statements. Beneish (1997) predicted earning manipulation using financial ratios and accruals. Since economic pressure is...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Ferdowsi University of Mashhad
2022-12-01
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| Series: | Iranian Journal of Accounting, Auditing & Finance |
| Subjects: | |
| Online Access: | https://ijaaf.um.ac.ir/article_42173_ab4e5be4eb5f62e7541a247aaa3a5dcd.pdf |
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