Exportar Publicação
A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.
Fernandes, S. Ribeiro, Laureano, Raul M. S. & Laureano, L. (2020). How to detect the manipulation of financial statements in EU financial incentives in Portugal. XXVI Jornadas de Classificação e Análise de Dados – JOCLAD 2020.
S. I. Fernandes et al., "How to detect the manipulation of financial statements in EU financial incentives in Portugal", in XXVI Jornadas de Classificação e Análise de Dados – JOCLAD 2020, Lisboa, 2020
@misc{fernandes2020_1724525441220, author = "Fernandes, S. Ribeiro and Laureano, Raul M. S. and Laureano, L.", title = "How to detect the manipulation of financial statements in EU financial incentives in Portugal", year = "2020", howpublished = "Digital", url = "http://www.joclad.ipt.pt/joclad2020/en/" }
TY - CPAPER TI - How to detect the manipulation of financial statements in EU financial incentives in Portugal T2 - XXVI Jornadas de Classificação e Análise de Dados – JOCLAD 2020 AU - Fernandes, S. Ribeiro AU - Laureano, Raul M. S. AU - Laureano, L. PY - 2020 CY - Lisboa UR - http://www.joclad.ipt.pt/joclad2020/en/ AB - Portugal has been receiving funds from the EU for 33 years to help develop its economy. However, there are still those who question the success of the EU funds received. Indeed, firms try by all means to have their investment projects approved. This work predicts the propensity of firms to manipulate their financial statements, using the Beneish's M-Score and classification techniques. The results help public organizations identify which projects are more prone of being unsuccessful and thus alert for the need of a better scrutinization of these projects and the firms behind them. ER -