Beneish M-score

area: Accounting · 0 papers in the last 7 days

← Most-used equations and models · All accounting equations

M = -4.84 + 0.92\,\mathit{DSRI} + 0.528\,\mathit{GMI} + 0.404\,\mathit{AQI} + 0.892\,\mathit{SGI} + 0.115\,\mathit{DEPI} - 0.172\,\mathit{SGAI} + 4.679\,\mathit{TATA} - 0.327\,\mathit{LVGI}

Flags likely earnings manipulation from eight financial-statement ratios.

LaTeX: M = -4.84 + 0.92\,\mathit{DSRI} + 0.528\,\mathit{GMI} + 0.404\,\mathit{AQI} + 0.892\,\mathit{SGI} + 0.115\,\mathit{DEPI} - 0.172\,\mathit{SGAI} + 4.679\,\mathit{TATA} - 0.327\,\mathit{LVGI}

Names searched for: Beneish M-score, Beneish model, Beneish's M-score, M-score

Key findings#

No paper of the tracked journals mentioned Beneish M-score in the last 30 days (2026-10-02 to 2026-10-31).
From Oct 2023 to Sep 2026, 7 archived papers mentioned Beneish M-score in their title, abstract or keywords (the search of earlier months' full texts is still under way), most of them in Jun 2025 (2).

Mentions over 36 months#

Papers mentioning it by publication month, Oct 2023 to Sep 2026 (titles, abstracts and keywords; the full texts of earlier months are still being searched)
Trend	Oct 23–Sep 24	Oct 24–Sep 25	Oct 25–Sep 26	36 months
	1	4	2	7

Papers mentioning Beneish M-score, newest first.
Date	Title	Journal	Authors	Affiliations

Cite this page

Scholar4AI. (2026). Beneish M-score. Journal Research Rankings. Retrieved October 31, 2026, from https://scholar4ai.com/equations/beneish-m-score

@misc{scholar4ai-equations-beneish-m-score,
  author = {{Scholar4AI}},
  title = {Beneish M-score},
  year = {2026},
  howpublished = {\url{https://scholar4ai.com/equations/beneish-m-score}},
  urldate = {2026-10-31},
  note = {Journal Research Rankings; data from OpenAlex (CC0); licensed CC BY-NC 4.0}
}

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