The integrity of financial statements is crucial for stakeholders in assessing the financial health and performance of a company. However, financial statement manipulation remains a concern, leading to the necessity of tools and models to detect potential fraud. This study explores the application of the Beneish M-Score model as an effective approach to evaluate the accuracy and integrity of corporate financial statements. The Beneish model, which uses various financial ratios and metrics, serves as an analytical tool to detect signs of earnings manipulation and financial statement irregularities. By examining a sample of companies over a defined period, this study aims to identify potential discrepancies in financial reporting, providing insights into the reliability of financial disclosures.
Keywords: Financial Statement Integrity, Beneish Model, Earnings Manipulation, Financial Analysis, Corporate Fraud Detection, Financial Ratios, Financial Reporting.
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