سمانه رفاهی بخش

سمانه رفاهی بخش

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The Ranking of Fraudulent Financial Reporting By Using Data Envelopment Analysis: Case of Pharmaceutical Listed Companies

تعداد بازدید : ۱۹۶ تعداد دانلود : ۲۵۶
Fraudulent financial reporting has been one of the most sensitive issues on the business world. Financial statements that conceal the company's facts have caused great losses to its stakeholders. The ranking of companies based on fraudulent financial reporting is one of the key issues for performance analysis. This study, by using financial variables and the data envelopment analysis methodology, ranked the pharmaceutical companies listed on the Tehran Stock Exchange in terms of fraudulent financial reporting. The data and theoretical framework of the research are based on library studies and data analysis has been done based on the data envelopment analysis model. The results of this study indicate that the most manipulation of profits in 2015 was in the Daru Amin and Faravordehaye Tazrighi companies, as well as Iran Daru and Sina Daru in 2016. This will lead to the companies being ranked at the highest level of fraudulent financial reporting.

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