DIAGNOSING THE RISK OF MANIPULATION IN FINANCIAL ACCOUNTING INFORMATION. AN M-SCORE BASED APPROACH

Marius-Sorin Ciubotariu () and Cristina-Raluca Cernovschi ()
Additional contact information
Marius-Sorin Ciubotariu: Stefan cel Mare University of Suceava, 720229, Romania
Cristina-Raluca Cernovschi: Stefan cel Mare University of Suceava, 720229, Romania

European Journal of Accounting, Finance & Business, 2024, vol. 12, issue 3, 134-141

Abstract: The information provided by accounting is the raw material for the reports used in the decision-making process, and attempts to compromise its quality affect both the company and external users, generating attitude changes and wrong decisions. Starting from this idea, the aim of our study is to assess and measure the quality of financial information reported by some companies listed on the Bucharest Stock Exchange in 2023, operating in the HoReCa, construction, IT and agriculture industries. In order to succeed our goal, we set out to identify the main research directions and apply the M-Score model to capture the level of vulnerability to financial statement manipulation techniques of certain industries. The results of the research will materialize in a synthesis of the main issues that need to be known by users of accounting information and in a hierarchy of the most secure areas of activity among those analyzed, in order to help stakeholders and prevent wrong decisions or misallocation of resources.

Date: 2024
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.accounting-management.ro/getpdf.php?paperid=36_16 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:scm:ejafbu:v:12:y:2024:i:3:p:134-141

Access Statistics for this article

European Journal of Accounting, Finance & Business is currently edited by Stefan cel Mare University of Suceava, West University of Timisoara

More articles in European Journal of Accounting, Finance & Business from "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration Contact information at EDIRC.
Bibliographic data for series maintained by Liviu Scutariu ( this e-mail address is bad, please contact ).