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Application Of Selected Creative Accounting Techniques To Detect Fraud In Financial Statements

Table 3: Results of analysed models

BENISH MODEL (M) Weight of Indicator 2015/2016 2016/2017 2017/2018 2018/2019 2019/2020
(DSRI) 0,920 0,0000 0,7623 0,8553 1,2770 0,8570
(GMI) 0,528 1,0356 0,7049 0,8207 0,7962 0,9427
(AQI) 0,404 0,8394 1,3726 0,9887 0,7071 0,2979
(SGI) 0,892 1,4542 0,7263 0,8553 1,2770 0,8570
(DEPI) 0,115 0,5984 0,6905 0,5865 1,0903 0,7997
(SGAI) 0,172 1,0408 1,2817 0,9891 0,8173 1,0611
(LVGI) 0,327 1,8393 4,1549 4,2392 1,8518 1,4349
(TATA) 4,697 -0,0666 -1,5797 -2,8203 0,0745 -3,1953
Intercept – 4,840 M-score -3,6816 -11,4836 -17,1931 -2,0910 -18,2369
KG MODEL (KG) Weight of Indicator 2016 2017 2018 2019 2020
(ASR) 4,263 0,3262 0,0752 0,0857 0,3534 0,8074
(AR) 0,029 2,5827 3,1145 5,0983 15,1090 44,9279
(SR) 4,766 0,7366 1,7278 4,8271 6,8187 8,0053
(LR) 1,936 2,9984 0,1368 0,0338 0,0815 0,1292
Intercept 5,768 P (%) 0,3225 0,3205 0,3363 0,3493 0,3600
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