Ấn phẩm:
Assessing and forecasting the risk of financial statement fraud of enterprises listed on the Vietnamese stock market - A logistic regression model approach
Tóm tắt
This article aims to assess and forecast the risk of financial statement fraud of enterprises listed on the Vietnamese stock market from 2018 to 2023. Based on the application of the Logistic Regression model with machine learning technique together with the famous M-Score model of Beneish (first published in June 1999) on the data collected from 25 enterprises, including 279 observations. The results of the study show that the application of the logistic regression model is capable of detecting fraud risks in f inancial statements with relatively high reliability. Most indicators have the same impact on the likelihood of fraudulent financial reporting.
Mô tả
Tác giả
Nguyen Thu Thuy PhD
Ngo Tran Thanh Ngan
Nguyen Thu Hang
Nguyen Thi Thanh Huyen
Bui Trinh Minh Ngoc
Ngo Tran Thanh Ngan
Nguyen Thu Hang
Nguyen Thi Thanh Huyen
Bui Trinh Minh Ngoc
Tác giả khác
Người hướng dẫn
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Nhà xuất bản
Học viện Tài chính
Năm xuất bản
2025
ISSN tạp chí
Nhan đề tập
Từ khóa chủ đề
Fnancial statements , Fraud risk assessment and forecasting , Logistic regression model , M-score model , Vietnamese stock market
Địa chỉ truy cập
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