Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
financial metric
|
| gptkbp:appliesTo |
public companies
|
| gptkbp:category |
fraud detection
forensic accounting |
| gptkbp:developedBy |
Messod Beneish
|
| gptkbp:form |
gptkb:SGI
gptkb:AQI gptkb:GMI gptkb:TATA DSRI DEPI LVGI SGAI |
| https://www.w3.org/2000/01/rdf-schema#label |
Beneish M-score
|
| gptkbp:interpretedBy |
M-score greater than -2.22 indicates possible earnings manipulation
|
| gptkbp:introducedIn |
1999
|
| gptkbp:publishedIn |
gptkb:Financial_Analysts_Journal
|
| gptkbp:relatedTo |
earnings management
financial statement analysis |
| gptkbp:threshold |
-2.22
|
| gptkbp:usedFor |
detecting earnings manipulation
|
| gptkbp:bfsParent |
gptkb:Patricia_Dechow
|
| gptkbp:bfsLayer |
7
|