Word – Based Measures and Conventional Measures of Fraud in Financial Reporting: Evidence from an Exploratory Study

Fraudulent financial reports are a major threat to investors. However, in practice, there is no method of instant detection of fraud. Therefore, the consideration of indirect measures for fraud is very necessary. Theoretically, along with the traditional criteria of fraud, which are generally quanti...

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Bibliographic Details
Main Authors: Faezeh GholamiMoghaddam, Reza Hesarzadeh, MohammadJavad Saei
Format: Article
Language:fas
Published: Alzahra University 2018-04-01
Series:راهبرد مدیریت مالی
Subjects:
Online Access:http://jfm.alzahra.ac.ir/article_3228_055252016a9783703743534373d3b0e3.pdf