2022
DOI: 10.7172/2353-6845.jbfe.2022.2.1
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Application of the Beneish Model on the Warsaw Stock Exchange

Abstract: This paper investigates irregularities in financial statements by applying the Beneish and Roxas models to Polish firms listed on the Warsaw Stock Exchange from 2015 to 2020. The total sample included 110 observations. The sample comprised companies that had received an adverse or disclaimer opinion by the auditors, but had not been fined by the Polish Financial Supervision Authority (KNF Board). The control firms were selected based on the industry as selected by the standard industrial classification code an… Show more

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