A study on the usage of the Beneish probit model and corporate governance scorecard in the detection of earnings manipulation in Singapore listed companies.

• Main Authors: Koh, Huaiwen., Lim, Miaw Yong., Liu, Bisheng.
• Other Authors: Tan, Khoon Eng
• Format: Final Year Project
• Published: 2008
• Subjects: DRNTU::Business::Finance::Financial management
• Online Access: http://hdl.handle.net/10356/10227
• Institution: Nanyang Technological University

This paper investigates whether the combined use of the Beneish Probit Model and the Corporate Governance Disclosure Scorecard (CG Scorecard) is more effective in detecting earnings manipulation in Singapore listed companies, compared to using each model separately.