| Autor: |
Primasari, Niken Savitri, Wahyuningtyas, Endah Tri |
| Předmět: |
|
| Zdroj: |
IEOM North American Conference Proceedings; Oct2020, Vol. 2, p3734-3742, 9p |
| Abstrakt: |
This research aims to detect financial statements and possibility of window dressing practices with Earning Management and Cash Holding as moderation that will lead to the fraudulent financial statements. The classification of the company will be based on the Altman Z Score. The research samples are companies with DER (Debt Equity Ratio) value more than 2.00. The final result, indicated no companies conduct window dressing practices of their past financial performance although there are several indicates earning management concludes moderation for reduces FScore that representing the Fraudulent Financial Report. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
|
