摘要：AbstractThis study aims to analyze the ability of m-score Beneish in detecting financial fraud. This research data refer to companies that commit fraud according to the fraud Database of Sanctions of Issuer Cases Public Companies that was released by the Financial Services Authority in the period of 2001-2014. The results showed that overall Beneish m-score model was capable to detect financial fraud. Gross margin index, depreciation index, index of sales and general administrative burden and total accruals were all significant in detecting financial fraud. Sales index, asset quality index, and leverage index was statistically not significant in detecting financial fraud.
