Mihalcea, Mihaela-Maria. “Detecting the Risk of Manipulation of Financial Statements for Companies on the Bucharest Stock Exchange Applying the Beneish Model”. LUMEN Proceedings 13 (August 11, 2020): 182-193. Accessed June 8, 2026. https://proceedings.lumenpublishing.com/ojs/index.php/lumenproceedings/article/view/329.