RE: Stockopedia's "cooking the books" screen11 Apr 2021 08:02
Thanks i'll check it out.
These are the 4 out of 8 checks that is flagged in the earnings manipulation risk report.
x - Are receivables increasing in proportion to sales?
Rule: DSRI Last Yr < 1.248
Days Sales in Receivables Index Last Year: 18
x - Is the rate of depreciation stable or increasing?
Rule: Depreciation Index Last Yr < 1.039
Depreciation Index Last Year: 6.0
x - Are sales, general and administrative expenses under control?
Rule: SGAEI Last Yr < 1.0475
SGA Expenses Index Last Year: 5.2
x - Are accruals low as a proportion of total assets?
Rule: Accruals to Assets Index Last Yr < 0.0245
Accruals to Assets Index Last Year: 0.06