Measuring fraud and earnings management by a case of study: Evidence from an international family business
The aim of this study is to estimate the probability of fraud and earnings management for a specific Spanish family business, Pescanova. In the context of financial statements, the Beneish model is used to detect fraudulent behavior. Our findings reveal that Pescanova presented propensity to commit...
| Main Authors: | , , |
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| Format: | info:eu-repo/semantics/article |
| Language: | English |
| Published: |
Elsevier
2023
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| Subjects: | |
| Online Access: | http://hdl.handle.net/10835/14854 |