The model of fraud detection in financial statements by means of financial ratios

Article English OPEN
Kanapickienė, Rasa; Grundienė, Živilė;
  • Publisher: Elsevier BV
  • Journal: volume 213,pages321-327issn: 1877-0428
  • Related identifiers: doi: 10.1016/j.sbspro.2015.11.545
  • Subject: Fraud detection ; Financial statements ; Financial ratios

Analysis of financial ratios is one of those simple methods to identify frauds. Theoretical survey revealed that, in scientific literature, financial ratios are analysed in order to designate which ratios of the financial statements are the most sensitive in relation wi... View more
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