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- W1747337032 abstract "The purpose of our research is to determine the likelihood of financial statement manipulations in companies throughout a variety of emerging market countries and compare this potential to that of firms within the United States. We do this by utilizing the Fraud Score Model as set forth by Dechow, et al. (2007). By adjusting their model to work in an international setting, we are able to study nine industries across twenty-three countries, including the United States. The results vary industry to industry, with some countries performing extremely well in one industry only to prove remarkably risky in the next. Our findings may be used by a variety of market participants, especially investors, to determine the risk levels of potential foreign investments. Therefore, this research can help lead to a more overall efficient placement of global capital." @default.
- W1747337032 created "2016-06-24" @default.
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- W1747337032 date "2009-03-27" @default.
- W1747337032 modified "2023-09-22" @default.
- W1747337032 title "Fraud in Emerging Markets: A Cross Country Analysis" @default.
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