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

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.

محفوظ في:
التفاصيل البيبلوغرافية
المؤلفون الرئيسيون: Koh, Huaiwen., Lim, Miaw Yong., Liu, Bisheng.
مؤلفون آخرون: Tan, Khoon Eng
التنسيق: Final Year Project
منشور في: 2008
الموضوعات:
الوصول للمادة أونلاين:http://hdl.handle.net/10356/10227
الوسوم: إضافة وسم
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المؤسسة: Nanyang Technological University
الوصف
الملخص: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.