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Erschienen in:
2023 | OriginalPaper | Buchkapitel
Using Beneish M-Score and F-Score to Detect Financial Fraud
verfasst von : Baiyi Hou, Ruisi Lin, Xinyu Li, Zhetong Liu, Jingwen Zheng
Erschienen in: Proceedings of the 6th International Conference on Economic Management and Green Development
Verlag: Springer Nature Singapore
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Abstract
The purpose of this study was to determine whether the f-score and the Beneish M-model could detect financial fraud and corporate failure in US-listed companies. Financial information on the selected companies was collected from the SEC database for five consecutive years. Based on the analysis, the researcher concluded that the Beneish M-model was largely able to detect irregularities in the financial statements, but the f-score was not as effective as M-score.