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Keywords: material accounting misstatement
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2019) 33 (3): 75–87.
Published: 01 September 2019
... ratios. Early studies, such as Beaver (1966) and Altman (1968) , use financial ratios to assess firms' bankruptcy probability. Researchers also develop financial ratio models to detect material accounting misstatements (e.g., Beneish 1997 , 1999 ; Feroz, Kwon, Pastena, and Park ; Kaminski, Wetzel...
