Details

Autor(en) / Beteiligte

• Nguyen, Tam To
• Nguyen, Ha Thi Thu
• Nguyen, Nga Thi Hong
• Agarwal, Shivani
• Ziemba, Ewa
• Thi Hong Nguyen, Nga

Titel

Examine manipulation of financial statements of commercial banks - Evidence from an emerging country

Ist Teil von

• Analytics in Finance and Risk Management, 2024, p.281-291

Auflage

1

Ort / Verlag

United Kingdom: Routledge

Erscheinungsjahr

2024

Quelle

Alma/SFX Local Collection

Beschreibungen/Notizen

• This chapter examines the manipulation probability of financial statements of commercial banks in an emerging economy. The studying framework is derived from the M-score model to identify fraud in financial statements. The framework uses data from 35 commercial banks in Vietnam to apply and assess fraudulent probability in financial statements through the model. This chapter analyzes the application of the model and indicates the difference in the fraudulent probability of banks. The results give some recommendations to ensure the quality of financial statements. Besides, the results help investors and related parties in the evaluation of financial information quality in the banking field before making their decisions.