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| Tekijä: | Spathis, C. Doumpos, M. Zopounidis, C. |
| Otsikko: | Detecting falsified financial statements: a comparative study using multicriteria analysis and multivariate statistical techniques |
| Lehti: | European Accounting Review
2002 : VOL 11:3, p. 509-536 |
| Asiasana: | FINANCIAL STATEMENTS COUNTRY COMPARISONS STATISTICS ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | Falsifying financial statements involves the manipulation of financial accounts by overstating assets, sales and profit, or understating liabilities, expenses or losses. This paper explores the effectiveness of an innovative classification methodology in detecting firms that issue falsified financial statements (FFS) and the identification of the factors associated to FFS. The methodology is based on the concepts of multi-criteria decision aid (MCDA) and the application of the UTADIS classification method (UTilites Additives DIScriminantes). A sample of 76 Greek firms (38 with FFS and 38 non-FFS) described over ten financial ratios is used for detecting factors associated with FFS. |
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