Examlex
According to Beneish, which of the following factors are predictive of financial statement fraud?
Annual Time-Series
Data collected or recorded at regular intervals over a year, used in statistical analysis and forecasting.
Exponential Smoothing
A weighted moving average technique that applies decreasing weights to older data points, used for time-series data analysis.
Recent Data
Recent Data refers to the latest or most contemporary data available in a dataset, useful for making current analyses or predictions.
Smoothing Calculation
A mathematical process used to remove short-term fluctuations and highlight longer-term trends or cycles in data sets.
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