文章基本信息

标题：Detection of earnings management in insurance companies in Slovakia
本地全文：下载
作者：Lucia Svabova ; Roman Blazek
期刊名称：SHS Web of Conferences
印刷版ISSN：2416-5182
电子版ISSN：2261-2424
出版年度：2021
卷号：129
页码：1-8
DOI：10.1051/shsconf/202112903029
语种：English
出版社：EDP Sciences
摘要：Research Manipulation and the use of creative accounting or earnings management have become an increasingly popular topic in the history of researchers. Since 2002, this issue has attracted the attention of scientists and economists around the world. On the Slovak market, more than 30 insurance companies are actually operating, and some analyses have revealed that some of these insurance companies are engaging in activities that do not comply with the law.Purpose of the article: The article aims to use selected models for the detection of fraudulent financial reporting to determine whether there are unfair activities in insurance companies in Slovakia. At the same time, we evaluate the reliability of selected models and recommend the best models for this sector.
关键词：Beneish model;earnings manipulation;fraudulent financial reporting