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Scientific Visualization
| Issue Year: | 2017 |
| Quarter: | 4 |
| Volume: | 9 |
| Number: | 5 |
| Pages: | 137 - 143 |
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| Article Name: |
VISUAL ANALYSIS AS AN INSTRUMENT FOR CREATING UNRELIABLE FINANCIAL STATEMENTS |
| Authors: |
P.Y. Leonov (Russian Federation), A.K. Zavalishina (Russian Federation) |
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The paper is recommended by program committee of International Conference «Visual Analytics» |
| Address: |
P.Y. Leonov
PYLeonov@mephi.ru
National Research Nuclear University MEPhI (Moscow Engineering Physics Institute), Russian Federation
A.K. Zavalishina
akzavalishina@gmail.com
National Research Nuclear University MEPhI (Moscow Engineering Physics Institute), Russian Federation |
| Abstract: |
The paper presents the results of a study on identification of unreliable financial statements of enterprises in the real sector of the economy.
A wide range of research methods was used within the framework of a systematic approach to the process of identifying falsification of financial reports, such methods as interconnection of reporting indicators, elements of financial analysis (horizontal and vertical analysis of reporting indicators), modernized financial indicators of Beneish, analysis of time series of reporting indicators using Shewhart (control) charts.
Such an approach made it possible to identify distortions associated with consideration of interests on loan agreements and their undue reflection in financial reports, which, in turn, caused the recognition of such reports as inaccurate.
Visualization processes that were applied not only by the analysis of the research results, but also at intermediate stages of financial report data processing and further research planning played an important role in the preparation of this article. |
| Language: |
Russian |
| DOI: |
http://doi.org/10.26583/sv.9.5.11 |
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