Fraud Detection Models

Here’s a paper that develops a score that indicates the likelihood of fraud:

Beneish, M. 1999. The Detection of Earnings Management. Financial Analysts Journal 55 (5), 24-36.

The following sites give for more detail on the score and its implementation:

https://www.affaridiborsa.com/articoli/123-m-score-8-indici-in-uno-per-scovare-le-frodi-contabili.html

https://en.wikipedia.org/wiki/Beneish_M-score

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