Earnings manipulation and cash holdings: a Beneish M-score analysis in G7 nations

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...

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Bibliographic Details
Main Authors: Serdar Ozkan, Loulwah Alfarhan
Format: Article
Language:English
Published: Taylor & Francis Group 2025-12-01
Series:Cogent Business & Management
Subjects:
Cash holdings
M-Score
corporate fraud
Beneish
accounting fraud
IFRS
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2025.2502542
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