Volume 11 (2024)
Volume 10 (2023)
Volume 9 (2022)
Volume 8 (2021)
Volume 7 (2020)
Volume 6 (2019)
Volume 5 (2018)
Volume 4 (2017)
Volume 3 (2016)
Volume 2 (2015)
Volume 1 (2014)
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

Detection of Earnings Manipulation Practices in Bangladesh

Ishtiak Ahmed Sakib

Volume 6, Issue 8 , August 2019, , Pages 616-631

Abstract
  This study is conducted to detect earnings manipulation practices in selected textile companies of Bangladesh. It investigates whether the textile companies of Bangladesh are engaged in earnings manipulation of not. For testing this hypothesis, Beneish M-Score is being used collecting data of 13 textile ...  Read More