European Academic Research 4(7), pp. 6244 – 6257.
ISSN/ISBN: Not available at this time. DOI: Not available at this time.
Abstract: This study aims to see how the application of laws and Berneish Benford models in the analysis of corporate financial statements. The author uses data PT Pertamina's financial statements for the fiscal year ending in 2010-2015. From the results of that is done there is that the model Benford law and Berneish score biased in use as tools in predicting bankruptcy within the company.
Bibtex:
@article{,
author = {Aris Wahyu Kuncoro},
title = {Application of {Benford Law and Beneish M Score at PT Pertamina Indonesia}},
year = {2016},
journal = {European Academic Research},
volume = {4},
number = {7},
pages = {6244—6257},
url = {https://vdocuments.site/download/application-of-benford-law-and-beneish-m-score-at-pt-aris-wahyu-kuncoro-application},
}
Reference Type: Journal Article
Subject Area(s): Accounting, Economics