The Detection of Earnings Manipulation

Citations

Cited by:

1. Ilia Dichev & Edward Owens, 2025. "Accrual duration," Review of Accounting Studies, Springer, vol. 30(1), pages 611-649, March.
2. Roman Blazek & Lucia Duricova, 2025. "Beyond Expectations: Anomalies in Financial Statements and Their Application in Modelling," Stats, MDPI, vol. 8(3), pages 1-30, July.
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4. Zhang, Zejun & Wang, Zhao & Cai, Lixin, 2025. "Predicting financial fraud in Chinese listed companies: An enterprise portrait and machine learning approach," Pacific-Basin Finance Journal, Elsevier, vol. 90(C).
5. Ángel Beade & Manuel Rodríguez & José Santos, 2024. "Business failure prediction models with high and stable predictive power over time using genetic programming," Operational Research, Springer, vol. 24(3), pages 1-41, September.
6. Zhang, Huilin & Boubaker, Sabri & Ni, Xiaoran, 2023. "Creditor rights and real earnings management: Evidence from quasi-natural experiments," Finance Research Letters, Elsevier, vol. 53(C).
   • H. Zhang & S. Boubaker & X. Ni, 2023. "Creditor Rights and Real Earnings Management: Evidence from Quasi-Natural Experiments," Post-Print hal-04435476, HAL.
7. Moritz Schneider & Rolf Brühl, 2023. "Disentangling the black box around CEO and financial information-based accounting fraud detection: machine learning-based evidence from publicly listed U.S. firms," Journal of Business Economics, Springer, vol. 93(9), pages 1591-1628, November.
8. Shiqi Wang & Zhibo Zhang & Libing Fang & Cam-Tu Nguyen & Wenzhong Li, 2025. "Corporate Fraud Detection in Rich-yet-Noisy Financial Graph," Papers 2502.19305, arXiv.org, revised May 2025.
9. Li, Wenjuan & Liu, Xinghua & Su, Junqi & Cui, Tianxiang, 2025. "Advancing financial risk management: A transparent framework for effective fraud detection," Finance Research Letters, Elsevier, vol. 75(C).
10. Ritesh Khatwani & Mahima Mishra & V. V. Ravi Kumar & Janki Mistry & Pradip Kumar Mitra, 2024. "Creating quality portfolios using score-based models: a systematic review," Palgrave Communications, Palgrave Macmillan, vol. 11(1), pages 1-12, December.
11. Alexander Dyck & Adair Morse & Luigi Zingales, 2024. "How pervasive is corporate fraud?," Review of Accounting Studies, Springer, vol. 29(1), pages 736-769, March.
12. Issa Sugiura & Takashi Ishida & Taro Makino & Chieko Tazuke & Takanori Nakagawa & Kosuke Nakago & David Ha, 2025. "EDINET-Bench: Evaluating LLMs on Complex Financial Tasks using Japanese Financial Statements," Papers 2506.08762, arXiv.org.
13. repec:osf:socarx:48g5c_v1 is not listed on IDEAS
14. Li, Guowen & Wang, Shuai & Feng, Yuyao, 2024. "Making differences work: Financial fraud detection based on multi-subject perceptions," Emerging Markets Review, Elsevier, vol. 60(C).
15. Sonika Gupta & Sushil Kumar Mehta, 2024. "Data Mining-based Financial Statement Fraud Detection: Systematic Literature Review and Meta-analysis to Estimate Data Sample Mapping of Fraudulent Companies Against Non-fraudulent Companies," Global Business Review, International Management Institute, vol. 25(5), pages 1290-1313, October.
16. Cheng-Wen Lee & Mao-Wen Fu & Chin-Chuan Wang & Muh. Irfandy Azis, 2025. "Evaluating Machine Learning Algorithms for Financial Fraud Detection: Insights from Indonesia," Mathematics, MDPI, vol. 13(4), pages 1-35, February.
17. Slavko ?odan, 0000. "Can Accrual-based Metrics Indicate Material Accounting Misstatements? Evidence on Audit Adjustments," Proceedings of Economics and Finance Conferences 14416287, International Institute of Social and Economic Sciences.
18. Cumming, Douglas J. & Javakhadze, David & Rajkovic, Tijana, 2024. "Unlocking Dividends: The impact of managerial social capital on international corporate payouts," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 95(C).
19. Li, Jingyu & Guo, Ce & Lv, Sijia & Xie, Qiwei & Zheng, Xiaolong, 2024. "Financial fraud detection for Chinese listed firms: Does managers' abnormal tone matter?," Emerging Markets Review, Elsevier, vol. 62(C).
20. Cebi, Selcuk & Karakurt, Necip Fazıl & Kurtulus, Erkan & Tokgoz, Bunyamin, 2024. "Development of a decision support system for client acceptance in independent audit process," International Journal of Accounting Information Systems, Elsevier, vol. 53(C).
21. repec:osf:osfxxx:f5jpx_v1 is not listed on IDEAS
22. Ángel Beade & Manuel Rodríguez & José Santos, 2024. "Multiperiod Bankruptcy Prediction Models with Interpretable Single Models," Computational Economics, Springer;Society for Computational Economics, vol. 64(3), pages 1357-1390, September.
23. Ibrahim El-Sayed Ebaid, 2023. "Board characteristics and the likelihood of financial statements fraud: empirical evidence from an emerging market," Future Business Journal, Springer, vol. 9(1), pages 1-12, December.
24. Zhang, Yi & Liu, Tianxiang & Li, Weiping, 2024. "Corporate fraud detection based on linguistic readability vector: Application to financial companies in China," International Review of Financial Analysis, Elsevier, vol. 95(PB).
25. Zhao, Dongshuai & Wang, Zhongli & Schweizer-Gamborino, Florian & Sornette, Didier, 2025. "Polytope Fraud Theory," International Review of Financial Analysis, Elsevier, vol. 97(C).
26. Flint, Michele S., 2025. "Expansion of analytical methods in auditing education," Journal of Accounting Education, Elsevier, vol. 70(C).
27. Nguyen Huu Anh & Nguyen Ha Linh & Sung Wook Yoon, 2018. "Earnings Manipulation Benchmark For Nonfinancial Listed Companies In Vietnamese Stock Market," Accounting & Taxation, The Institute for Business and Finance Research, vol. 10(1), pages 39-49.
28. Bidisha Chakrabarty & Pamela C. Moulton & Leonid Pugachev & Xu (Frank) Wang, 2025. "Catch me if you can: In search of accuracy, scope, and ease of fraud prediction," Review of Accounting Studies, Springer, vol. 30(2), pages 1268-1308, June.
29. Dobija, Dorota & Hryckiewicz, Aneta & Zaman, Mahbub & Puławska, Karolina, 2022. "Critical mass and voice: Board gender diversity and financial reporting quality," European Management Journal, Elsevier, vol. 40(1), pages 29-44.