Can Financial Ratios Detect Fraudulent Financial Reporting?

Arum, Enggar and Wahyudi, Ilham and Wendry, Widya (2022) Can Financial Ratios Detect Fraudulent Financial Reporting? In: Proceedings of the 2nd Universitas Kuningan International Conference on System, Engineering, and Technology, UNISET 2021, 2 December 2021, Kuningan, West Java, Indonesia.

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Abstract

This research was conducted to examine whether financial ratios can detect fraudulent financial reporting. The financial ratios analyzed are Days' Sales Outstanding Growth, Cash Flow from Operating Divided by Net Income, and Accounts Receivable Divided by Sales. The target population in this study w

Item Type: Conference or Workshop Item (UNSPECIFIED)
Date Deposited: 04 Mar 2026 15:34
Last Modified: 17 Apr 2026 05:34
URI: http://eprints.eai.eu/id/eprint/39936

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