Application of Beneish and Dechow Linear Models in Identifying and Predicting Financial Reporting Distortions: Evidence from Companies Listed on the Tehran Stock Exchange
The study aims to assess the effectiveness of the Beneish and Dechow linear models in identifying and predicting financial reporting distortions among Tehran Stock Exchange-listed firms. This applied, quantitative, and ex post facto study examined all listed firms on the Tehran Stock Exchange during 2018–2022. Samples...