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http://hdl.handle.net/11701/5683
Полная запись метаданных
Поле DC | Значение | Язык |
---|---|---|
dc.contributor.author | Feruleva, Natalia V. | - |
dc.contributor.author | Stefan, Maria A. | - |
dc.date.accessioned | 2016-11-24T16:02:47Z | - |
dc.date.available | 2016-11-24T16:02:47Z | - |
dc.date.issued | 2016-09 | - |
dc.identifier.other | 10.21638/11701/spbu18.2016.303 | - |
dc.identifier.uri | http://hdl.handle.net/11701/5683 | - |
dc.description.abstract | Currently the stakeholders of companies, in Russia and worldwide, need the instruments which enable them to detect financial statements fraud. The models developed by M. B eneish and M. R oxas are the examples of such instruments. However these models can not take into account specific features of accounting reporting regulations, accounting standards and business practices in Russia. Based on the sample of 60 R ussian companies the authors discovered that the models by Beneish and Roxas identify whether financial statement fraud takes place or not only in 62% and 58% of cases respectively. The article suggests and assesses the revision of models’ benchmarks on the base of data on Russian companies. This revision increases the performance of models proposed by Beneish and Roxas to detect financial statement fraud. | en_GB |
dc.language.iso | ru | en_GB |
dc.publisher | St Petersburg State University | en_GB |
dc.relation.ispartofseries | Russian Management Journal;Vol. 14; Issue 3 | - |
dc.subject | financial statement | en_GB |
dc.subject | financial statement fraud | en_GB |
dc.subject | Beneish model | en_GB |
dc.subject | Roxas model | en_GB |
dc.subject | Russian companies | en_GB |
dc.title | Detection of Financial Statements Fraud in Russian Companies: Analysis of Beneish and Roxas Models Applicability | en_GB |
dc.type | Article | en_GB |
Располагается в коллекциях: | Issue 3 |
Файлы этого ресурса:
Файл | Описание | Размер | Формат | |
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03-Feruleva.pdf | 207,18 kB | Adobe PDF | Просмотреть/Открыть |
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