Português
How to detect the manipulation of financial statements in EU financial incentives in Portugal
Event Title
XXVI Jornadas de Classificação e Análise de Dados – JOCLAD 2020
Year (definitive publication)
2020
Language
English
Country
Portugal
More Information
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Abstract
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 fi rms to manipulate their financial statements, using the Beneish's M-Score and classifi cation 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.
Acknowledgements
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Keywords
M-Score,financial statements,EU funds,manipulation,data analytics.
Fields of Science and Technology Classification
- Economics and Business - Social Sciences
Funding Records
| Funding Reference | Funding Entity |
|---|---|
| UIDB/00315/2020 | Fundação para a Ciência e a Tecnologia |
| UID/MULTI/04466/2019 | Fundação para a Ciência e a Tecnologia |
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