نموذج Beneish للكشف عن إدارة الأرباح مؤسسة صيدال للفترة من 2018 إلى 2021 كنموذجا

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Résumé

 

 

 

 

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Bibliographies de l'auteur

خيرة بوهالي, جامعة الأغواط، الجزائر

 

 

 

زينب العقون, جامعة الاغواط، الجزائر

 

 

 

Références

AMAT, O., BLAKE, J., & DOWDS, J. (1999, december). the ethics of creative accounting. EconomicsWorking Paper .

BAGHAR, N. (2018). la gestion des résultats comptables: l'influence de la taille, de l'endettement et de la performance, cas des sociétés marocaines cotées. revue du controle de la comptabilité et de l'audit (6).

BENEISH, M. (1999). the detection of earnings manipulation. financial analysts journal, 55 (5).

JOOSTE, L. (2011). A comparison of ethical perceptions of earnings-management practices. Nelson Mandela Metropolitan University.

KARA, E., UGURLU, M., & KORPI, M. (2015). using Beneish model in identifying accounting manipulation: an empirical study in BIST manufacturing industry sector. journal of accounting, finance and auditing studies, 1 (1), 21-39.

MD TANJIL, M., & ISHTIAK, A. (2020). Detection of Financial Statement Frauds Using Beneish model: empirical evidence from listed pharmaceutical companies in Bangladesh. international journal of management, accounting and economics, 7 (9).

METZKER, Z., & SIEKELOVA, A. Explanatory Power of Earnings Management Models.

och Shekou Tounkara, A. H. (2011). A Comparative Study of Models to Reveal Earnings Management - At Stockholm Exchange Market from year 2000-2009. Södertörn University, Department of Economics and Business .

Ramírez-Orellana, A., Martínez-Romero, M. J., & GARRIDO, T. m. (2017, november 11). Measuring fraud and earnings management by a case of study: Evidence from an international family business.

Sanel HALILBEGOVIC, a. a. (2020). Application of Beneish M-score model on small and medium enterprises in Federation of Bosnia and Herzegovina. EASTERN JOURNAL OF EUROPEAN STUDIES, 11 (1).

YADAV, B. (2013). CreativeAccounting: A LiteratureReview. The Standard International Journals, Financial & Business Management, 1 (5).

مجمع صيدال. (2023). Consulté le أفريل 3, 2023, sur https://www.saidalgroup.dz/

Publiée
2023-06-09
Rubrique
Articles