title: Detection of Financial Statements Fraud in Russian Companies: Analysis of Beneish and Roxas Models Applicability
metadata.name: dc.contributor.author
metadata.value: Feruleva, Natalia V.
metadata.lang: -
metadata.name: dc.contributor.author
metadata.value: Stefan, Maria A.
metadata.lang: -
metadata.name: dc.date.accessioned
metadata.value: 2016-11-24T16:02:47Z
metadata.lang: -
metadata.name: dc.date.available
metadata.value: 2016-11-24T16:02:47Z
metadata.lang: -
metadata.name: dc.date.issued
metadata.value: 2016-09
metadata.lang: -
metadata.name: dc.identifier.other
metadata.value: 10.21638/11701/spbu18.2016.303
metadata.lang: -
metadata.name: dc.identifier.uri
metadata.value: http://hdl.handle.net/11701/5683
metadata.lang: -
metadata.name: dc.description.abstract
metadata.value: Currently the stakeholders of companies, in Russia and worldwide, need the instruments which
  enable them to detect financial statements fraud. The models developed by M. B eneish and
  M. R oxas are the examples of such instruments. However these models can not take into account
  specific features of accounting reporting regulations, accounting standards and business practices
  in Russia. Based on the sample of 60 R ussian companies the authors discovered that the
  models by Beneish and Roxas identify whether financial statement fraud takes place or not only
  in 62% and 58% of cases respectively. The article suggests and assesses the revision of models’
  benchmarks on the base of data on Russian companies. This revision increases the performance
  of models proposed by Beneish and Roxas to detect financial statement fraud.
metadata.lang: en_GB
metadata.name: dc.language.iso
metadata.value: ru
metadata.lang: en_GB
metadata.name: dc.publisher
metadata.value: St Petersburg State University
metadata.lang: en_GB
metadata.name: dc.relation.ispartofseries
metadata.value: Russian Management Journal;Vol. 14; Issue 3
metadata.lang: -
metadata.name: dc.subject
metadata.value: financial statement
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: financial statement fraud
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: Beneish model
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: Roxas model
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: Russian companies
metadata.lang: en_GB
metadata.name: dc.title
metadata.value: Detection of Financial Statements Fraud in Russian Companies: Analysis of Beneish and Roxas Models Applicability
metadata.lang: en_GB
metadata.name: dc.type
metadata.value: Article
metadata.lang: en_GB
resources.filename: 03-Feruleva.pdf
resources.url: https://dspace.spbu.ru/bitstream/11701/5683/1/03-Feruleva.pdf
resources.format: Adobe PDF
resources.size: 207,18 kB