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| Beneish M-Score：识别盈余操纵× | Altman Z-Score：预测公司破产× | |
|---|---|---|
| 领域 | 金融学 | 金融学 |
| 方法族 | Regression model | Regression model |
| 起源年份≠ | 1999 | 1968 |
| 提出者≠ | Messod Beneish | Edward Altman |
| 类型≠ | Probabilistic forensic accounting model | Multiple discriminant analysis scoring model |
| 开创性文献≠ | Beneish, M. D. (1999). The detection of earnings manipulation. Financial Analysts Journal, 55(5), 24–36. DOI ↗ | Altman, E. I. (1968). Financial ratios, discriminant analysis and the prediction of corporate bankruptcy. The Journal of Finance, 23(4), 589–609. DOI ↗ |
| 别名 | Beneish Model, M-Score Model, Earnings Manipulation Score, Beneish M-Skoru | Altman's Z-Score Model, Multiple Discriminant Analysis Bankruptcy Model, Z-Score Financial Distress Model, Altman Z-Skoru |
| 相关 | 3 | 3 |
| 摘要≠ | The Beneish M-Score is a statistical model developed by Messod Beneish in 1999 to identify whether a company has manipulated its reported earnings. The model combines eight financial-statement ratios into a single composite score using coefficients estimated from a probit regression on a sample of detected earnings manipulators. A score above −2.22 indicates a heightened probability of manipulation, making the M-Score a widely used tool in forensic accounting and investment due-diligence. | The Altman Z-Score is a linear discriminant model developed by Edward I. Altman in 1968 to predict corporate bankruptcy using five accounting-based financial ratios. Derived through multiple discriminant analysis on a matched sample of 66 US manufacturing firms, the model combines liquidity, profitability, leverage, solvency, and activity ratios into a single composite score that classifies firms as financially sound, distressed, or in a grey zone. |
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