arbiter
JournalsPricingAccount

Fraudulent accounting: an inquiry into earnings manipulation in industrial sectors of South Asia

Brishti Chakraborty

American Journal of Finance and Accounting2025https://doi.org/10.1504/ajfa.2025.146034article
ABDC C
Weight
0.50

What the paper says

Earnings manipulation is a prime concern affecting firms across industries, undermining shareholders' trust and corporate governance. The rapid industrial growth and governance difficulties repeatedly coexist in South Asia. The aim is to detect manipulation using an unbalanced panel dataset and ordinary least squares (OLS) regression, as it can effectively pinpoint significant factors of fraudulent usage and comprehension of statistical significance. Barnish M-M-score model is widely applicable to defect manipulation of prominent, large, and publicly traded companies with complex financial structures and high levels of volatility. The result revealed significant matrices Such as total accrual to total Assets, Gross margin index, asset quality index, and depreciation index, are critical in predicting manipulation; the value of R square is 36.60% with a 1% significance level, indicating a valuable insight into earnings manipulation. The study provides valuable insight into risk management tactics but does not cover all financial ratios or non-financial misconduct.

Open paper page →

Cite this paper

https://doi.org/https://doi.org/10.1504/ajfa.2025.146034

Or copy a formatted citation

@article{brishti2025,
  title        = {{Fraudulent accounting: an inquiry into earnings manipulation in industrial sectors of South Asia}},
  author       = {Brishti Chakraborty},
  journal      = {American Journal of Finance and Accounting},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1504/ajfa.2025.146034},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Fraudulent accounting: an inquiry into earnings manipulation in industrial sectors of South Asia

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.