{"title":"财务报表舞弊的发现:权责发生制作为预警指标真的有用吗?","authors":"N. Oshiro","doi":"10.1109/ISI.2015.7165971","DOIUrl":null,"url":null,"abstract":"This paper provides the first evidence, using listed Japanese companies, that information in accruals has become more helpful as an early warning indicator of Financial Statement Fraud when they are appropriately preprocessed.","PeriodicalId":292352,"journal":{"name":"2015 IEEE International Conference on Intelligence and Security Informatics (ISI)","volume":"29 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2015-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Detection of financial statement fraud: Is accrual really useful as an early warning indicator?\",\"authors\":\"N. Oshiro\",\"doi\":\"10.1109/ISI.2015.7165971\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This paper provides the first evidence, using listed Japanese companies, that information in accruals has become more helpful as an early warning indicator of Financial Statement Fraud when they are appropriately preprocessed.\",\"PeriodicalId\":292352,\"journal\":{\"name\":\"2015 IEEE International Conference on Intelligence and Security Informatics (ISI)\",\"volume\":\"29 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2015-05-27\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"2015 IEEE International Conference on Intelligence and Security Informatics (ISI)\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1109/ISI.2015.7165971\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"2015 IEEE International Conference on Intelligence and Security Informatics (ISI)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1109/ISI.2015.7165971","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Detection of financial statement fraud: Is accrual really useful as an early warning indicator?
This paper provides the first evidence, using listed Japanese companies, that information in accruals has become more helpful as an early warning indicator of Financial Statement Fraud when they are appropriately preprocessed.
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