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Detection of Financial Statement Frauds Using Beneish Model: Empirical Evidence from Listed Pharmaceutical Companies in Bangladesh

MD Tanjil Mollah; Ishtiak Ahmed Sakib

Volume 7, Issue 9 , September 2020, , Pages 506-521

Abstract
  Financial statement fraud had the most significant financial impact on companies when compared to the other categories of occupational fraud as per ACFE Report to the Nations 2014. This study aims to determine the value of Beneish M-Score and to identify whether selected pharmaceutical companies were ...  Read More