Earnings manipulation and cash holdings: a Beneish M-score analysis in G7 nations
This study examines the relationship between earnings manipulation and cash holdings in non-financial firms across G7 countries from 2006 to 2022, using 111,640 firm-year observations from 9,766 listed companies. Earnings manipulators are identified using the Beneish M-Score. The analysis explores h...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Taylor & Francis Group
2025-12-01
|
| Series: | Cogent Business & Management |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/23311975.2025.2502542 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|