1
Assistant Professor, Department of Accounting, Varamin-Pishva Branch, Islamic Azad University, Pishva, Iran.
2
Master's degree student in Accounting, Varamin-Pishva Branch, Islamic Azad University, Pishva, Iran.
Abstract
This study examines the prediction of fraudulent financial statements using cash flow anomalies. A sample of 99 companies listed on the Tehran Stock Exchange was selected for this study. In this study, the prediction of fraudulent financial statements using cash flow anomalies was investigated for the period 1397 to 1402, with a total of 594 observations available for the study. The statistical method used in this study is the multivariate regression method using panel data. The results of the research hypotheses indicate that fraud in financial statements can be identified using cash flow ratios, and the ratio of operating cash flow to changes in current liabilities, the ratio of accounts receivable to operating cash flows, the ratio of operating cash flows to changes in total liabilities, and the ratio of inventory to operating cash flows directly affect fraudulent financial statements.
mohammadi,R. , rajabi,A. A. and mohammadi gazaneh,O. (2025). Predicting fraudulent financial statements using cash flow shenanigans. Journal of Accounting and Management Vision, 8(103), 173-194.
MLA
mohammadi,R. , , rajabi,A. A. , and mohammadi gazaneh,O. . "Predicting fraudulent financial statements using cash flow shenanigans", Journal of Accounting and Management Vision, 8, 103, 2025, 173-194.
HARVARD
mohammadi R., rajabi A. A., mohammadi gazaneh O. (2025). 'Predicting fraudulent financial statements using cash flow shenanigans', Journal of Accounting and Management Vision, 8(103), pp. 173-194.
CHICAGO
R. mohammadi, A. A. rajabi and O. mohammadi gazaneh, "Predicting fraudulent financial statements using cash flow shenanigans," Journal of Accounting and Management Vision, 8 103 (2025): 173-194,
VANCOUVER
mohammadi R., rajabi A. A., mohammadi gazaneh O. Predicting fraudulent financial statements using cash flow shenanigans. Journal of Accounting and Management Vision, 2025; 8(103): 173-194.
