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利益の質による企業分析についての考察(3) : Beneishモデルによる不正会計の予測
https://doi.org/10.34360/00012223
https://doi.org/10.34360/00012223097a7e35-0306-4ab7-84d7-78c8d2e05e84
名前 / ファイル | ライセンス | アクション |
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3043_0111_04.pdf (1.3 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2021-09-08 | |||||
タイトル | ||||||
タイトル | 利益の質による企業分析についての考察(3) : Beneishモデルによる不正会計の予測 | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題 | 不正会計, 不正会計予測, Beneishモデル, Mスコア Shiro, Ichinomiya, Accounting Fraud, Fraud Prediction, Beneish Model, M-Score |
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資源タイプ | ||||||
資源タイプ | departmental bulletin paper | |||||
ID登録 | ||||||
ID登録 | 10.34360/00012223 | |||||
ID登録タイプ | JaLC | |||||
別言語のタイトル(英) | ||||||
タイトル | A Study on Business Analysis and Valuation Using Quality of Earnings (3) : Predicting Accounting Fraud Using Beneish Model | |||||
作成者 |
一ノ宮, 士郎
× 一ノ宮, 士郎 |
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内容記述 | ||||||
内容記述 | 本稿は,不正会計予測モデルとしてBeneishモデルを取り上げ,我が国の不正会計事例について,不正会計の判別力を不正発覚前に遡って検証した。不正会計判別力に関しては,複雑なモデルやAIより必ずしも高くはないものの,モデルとして汎用的かつ簡便であり,一般投資家等にとってBeneishモデルの利便性が認められる。また,8変数モデルより5変数モデルにおける不正会計判別力の有効性の高さが海外の研究結果として指摘されており,我が国でも同様に5変数モデルの有効性が確認された。, This paper takes up the Beneish model as the accounting fraud prediction model, and examines the discriminating power of accounting fraud cases in Japan retroactively before the discovery of fraud. The discriminating power is not necessarily higher than that of complicated models or AI, but it is versatile and simple as a prediction model, the convenience of the Beneish model is recognized by general investors. In addition, the high effectiveness of discriminating power in the 5-variable model has been pointed out as a result of overseas research from the 8-variable model, and the effectiveness of the 5-variable model has been confirmed in Japan as well. | |||||
公開者 | ||||||
出版者 | 専修大学経営研究所 | |||||
ISSN | ||||||
収録物識別子 | 2186-9251 | |||||
書誌レコードID | ||||||
収録物識別子 | AA12562863 | |||||
書誌情報 |
専修マネジメント・ジャーナル en : Senshu Management Journal 巻 11, 号 1, p. 17-26, 発行日 2021-07-20 |
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出版タイプ | ||||||
出版タイプ | NA |