---
title: "Beneish M-score: formula and use in research"
description: "No paper of the tracked journals mentioned Beneish M-score in the last 30 days (2026-10-02 to 2026-10-31)."
url: https://scholar4ai.com/equations/beneish-m-score
markdown_url: https://scholar4ai.com/equations/beneish-m-score.md
license: CC BY-NC 4.0 (https://creativecommons.org/licenses/by-nc/4.0/)
share_text: "No paper of the tracked journals mentioned Beneish M-score in the last 30 days (2026-10-02 to 2026-10-31)."
data_url: https://scholar4ai.com/data/rankings.json
updated: 2026-10-31T07:48:13+09:00
window: 2026-10-02 to 2026-10-31
source: OpenAlex (CC0)
---

# Beneish M-score

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

Flags likely earnings manipulation from eight financial-statement ratios.

- area: Accounting
- 0 papers in the last 7 days
- Names searched for: Beneish M-score, Beneish model, Beneish's M-score, M-score

Back to the ranking: https://scholar4ai.com/rankings/equations.md

## 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

```bibtex
@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}
}
```

License: CC BY-NC 4.0 (https://creativecommons.org/licenses/by-nc/4.0/).