Construct · 1 fields · 1 citations

Beneish M-score: a standalone construct

One name. One construct. A landmark on the map.

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BeneishM-score1 CONSTRUCTBeneish M-scoreBENEISH · FORENSIC ACCOUNTING

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Forensic accounting

a probit-based score from financial ratios such as receivables and margin changes that estimates the likelihood a firm is manipulating earnings.

In forensic accounting, Beneish M-score refers to a probit-based score from financial ratios such as receivables and margin changes that estimates the likelihood a firm is manipulating earnings. This meaning comes from Beneish (1999) in Financial Analysts Journal.[1]

Unit
Recovery means
Measured by

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Nearby constructs

likelihood3 fields · 3 citationsjingle · one word, three constructsmargin2 fields · 2 citationsjingle · one word, two constructsscore2 fields · 3 citationsjingle · one word, two constructs

References

  1. Beneish, M. D. (1999). The Detection of Earnings Manipulation. Financial Analysts Journal, 55(5), 24-36. https://doi.org/10.2469/faj.v55.n5.2296

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