Informace o publikaci

Beneish Model for the Detection of Tax Manipulation: Evidence from Slovakia

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BAČO Tomáš BAUMÖHL Eduard HORVÁTH Matúš VÝROST Tomáš

Rok publikování 2023
Druh Článek v odborném periodiku
Časopis / Zdroj EKONOMICKY CASOPIS
Fakulta / Pracoviště MU

Ekonomicko-správní fakulta

Citace
www https://www.sav.sk/journals/uploads/0818104803%2023%20Baumohl%20+SR.pdf
Doi http://dx.doi.org/10.31577/ekoncas.2023.03.01
Klíčová slova earnings manipulation; Beneish model; accounting fraud; Slovakia; corporate governance
Přiložené soubory
Popis To test the usefulness of the Beneish model, we use a unique, not publicly avail-able database from the Financial Administration of the Slovak Republic, aggre-gating the results of all on-site financial inspections conducted by this authority during 2015 - 2019. This database is paired with firm-level accounting data from the Registry of Financial Statements and the Business Register to obtain additional corporate governance data. Our results indicate that (a) the performance of the Beneish model is inferior for the Slovak data; (b) there are several significant financial variables with statistical and economic significance, but their relevance is conditional on the industry group; and (c) corporate governance indicators appear to be more relevant preventive factors of fraudulent behavior, especially foreign ownership, female CEO and corporate social responsibility.

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