Construct · 1 fields · 1 citations

accounting misstatement f-score: a standalone construct

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Accounting

a scaled probability that a firm has materially misstated its financial statements, built from accrual, performance and market signals.

In accounting, accounting misstatement f-score refers to a scaled probability that a firm has materially misstated its financial statements, built from accrual, performance and market signals. This meaning comes from Dechow (2011) in Contemporary Accounting Research.[1]

Unit
Recovery means
Measured by

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Nearby constructs

accrual2 fields · 2 citationsjingle · one word, two constructs market3 fields · 5 citationsjingle · one word, three constructs performance6 fields · 8 citationsjingle · one word, five performances

References

Dechow, P. M., GE, W., Larson, C. R., & Sloan, R. G. (2011). Predicting Material Accounting Misstatements. Contemporary Accounting Research, 28(1), 17-82. https://doi.org/10.1111/j.1911-3846.2010.01041.x

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