Application Of Selected Creative Accounting Techniques To Detect Fraud In Financial Statements
Table 2: Kanapickiene – Grundiene model characteristics
Indicator | Characteristics |
ASR | Assets Structure Ratio = Inventories/Assets |
AR | Activity Ratio = Sales/Fixed Assets |
SR | Solvency Ratio = Liabilities/Assets |
LR | Liquidity Ratio = Cash/Current liabilities |