Are there significant mean differences in the financial ratios between fraudulent and non-fraudulent companies in Vietnam?

Are there significant mean differences in the financial ratios between fraudulent and non-fraudulent companies in Vietnam?

Blog Article

This research aims to investigate whether there are any Sinus Mist significant differences between the means of financial ratios of fraudulent and non-fraudulent firms and to identify which financial ratio is significant to predict fraudulent financial reporting.The sample comprises 63 fraudulent companies and 63 samples of non-fraudulent companies listed on the HOSE in 2017.The results show that Coupe Mugs there is only a significant mean difference between the fraud and non-fraud firms in inventory to total assets; the others do not differ significantly.These results provide empirical evidence of the limited ability of financial ratios to predict fraudulent financial reporting.