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利益の質による企業分析の考察について(4) : BeneishモデルによるCarillion社とWirecard社の不正分析
https://doi.org/10.34360/00012823
https://doi.org/10.34360/0001282326e544b8-affd-404a-be05-151c84a7c1e1
名前 / ファイル | ライセンス | アクション |
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3043_0121_03.pdf (897.7 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2022-09-20 | |||||
タイトル | ||||||
タイトル | 利益の質による企業分析の考察について(4) : BeneishモデルによるCarillion社とWirecard社の不正分析 | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題 | 不正会計, 国際財務報告基準, Beneishモデル, カリリオン, ワイヤーカード Shiro, Ichinomiya, Fraudulent Accounting, IFRS, Beneish Model, Carillion, Wirecard |
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資源タイプ | ||||||
資源タイプ | departmental bulletin paper | |||||
ID登録 | ||||||
ID登録 | 10.34360/00012823 | |||||
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 (4) : Fraud Analysis of Carillion and Wirecard 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 | 最近の不正会計事例かつ国際財務報告基準(IFRS)適用企業という観点から英国のCarillion社とドイツのWirecard社を事例に選び,財務諸表分析とスコアリングモデルの代表例としてBeneishモデルを対比させ,不正会計判別力を比較検討した。IFRSを適用する米国企業以外でも,Beneishモデルは不正会計を判別し得ることが確認できた。, From the perspective of recent fraudulent accounting cases as well as companies subject to International Financial Reporting Standards (IFRS), this paper selects Carillion (UK) and Wirecard (Germany). The Beneish model as a representative example of the scoring model, was compared with financial statement analysis in order to examine the fraudulent accounting discrimination ability. It was confirmed that the Beneish model can discriminate fraudulent accounting, even if it is not a US company to which IFRS is applied. | |||||
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 12, 号 1, p. 1-10, 発行日 2022-07-16 |
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出版タイプ | ||||||
出版タイプ | NA |