How can data manipulation matter in predicting the failure risk? Evidence from Romanian companies

How can data manipulation matter in predicting the failure risk? Evidence from Romanian companies

Recent fraud scandals have raised concerns about the reliability of financial data disclosed in financial statements. The main purpose of this article is to investigate how financial data manipulation affects company failure risk. The research sample comprises 63 non-financial Romanian companies lis...

Full description

Saved in:
Bibliographic Details
Main Authors: Isabella Lucuţ Capraș, Monica Violeta Achim, Mihaela Stefan Hint, Lucian Vasile Găban
Format: Article
Language:English
Published: Vilnius Gediminas Technical University 2025-02-01
Series:Journal of Business Economics and Management
Subjects:
data manipulation
Beneish score
failure risk
Altman score
performance
accruals
Online Access:https://jbem.vgtu.lt/index.php/JBEM/article/view/22373
Tags: Add Tag
No Tags, Be the first to tag this record!

Similar Items

Similar Items