@article{oai:senshu-u.repo.nii.ac.jp:02000102,
 author = {一ノ宮, 士郎 and Shiro, Ichinomiya},
 issue = {1},
 journal = {専修マネジメント・ジャーナル, Senshu Management Journal},
 month = {Jul},
 note = {本稿は,利益の質を具現化したスコアリングモデルとしてのPiotroskiモデルを取り上げ,我が国で発覚した不正会計の判別力を検証した。不正会計判別力に関しては,有力なAIなどより高くはないものの,一般投資家等にとってBeneishモデルと同様に使いやすいなどの利点などが認められる。かかるメリットを生かしながら,実践的にはPiotroskiモデルを含めた複数のモデルを併用して不正会計予測力の感度を高めていくことが望まれる。, This paper takes up the Piotroski model as a scoring model that embodies the quality of earnings and verifies its ability to discriminate against fraudulent accounting discovered in Japan. Although the ability to detect fraudulent accounting is not as high as that of influential AIs, it has some advantages such as being as easy to use as the Beneish model for general investors. While taking advantage of these advantages, in practice it is desirable to increase the sensitivity of the ability to predict fraudulent accounting by using multiple models, including the Piotroski model.},
 pages = {1--10},
 title = {利益の質による企業分析についての考察(5) : PiotroskiのF-Scoreによる不正会計予測},
 volume = {13},
 year = {2023}
}