نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری، گروه حسابداری، واحد قائمشهر، دانشگاه آزاد اسلامی، قائمشهر، ایران.
2 استادیار گروه حسابداری، واحد قائمشهر، دانشگاه آزاد اسلامی، قائمشهر، ایران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
One way to prevent financial distortion is to detect it early so that precautionary measures can be taken. The aim of this study was to investigate the ability of two models of forecasting distortions based on financial statements including M-SCORE Banish and F-SCORE Decho models and to measure their accuracy. The financial statements of 164 companies listed on the Tehran Stock Exchange between 2015 Will be studied until 2019. According to the results, the accuracy of Dechu F-SCORE criterion in identifying companies with the possibility of tampering and otherwise, is more than 70, which indicates the average ability of the model in detecting fraud. Also, the ability of the above-mentioned criterion with 73.17% in detecting fraud is higher than Banish model with 69.51%. In terms of diagnostic error, type I and II errors, which indicate the error of efficiency and effectiveness of the model, respectively, in the model of Decho et al. (2011) is much less than the model of Banish. Therefore, it can be concluded that Dechu F-SCORE criterion has performed better in cases of detecting the possibility of tampering with the financial statements of companies listed on the Tehran Stock Exchange between 2015 and 2019.
کلیدواژهها [English]