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Forensic Accounting, Forensic Techniques, and Fraud Detection Copyrighted 2001 D. Larry Crumbley, ... - page 219 / 352

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© D.L. Crumbley

Five Statistically Significant Ratios

Total Accruals to Total Assets =

Δ Working Capital t - Δ Cash t - Δ Current Taxes Payable t - Δ Current Portion of LTD t - Δ Accumulated depreciation and amortization t

 Total Assets t

TATA for manipulators: .031

TATA for non manipulators: .018

Source: M.D. Beneish, “The Detection of Earnings Manipulation,” Financial Analysts Journal, September/October, 1999. LTD = Long-term debt.

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