@article{Pedchenko_Milka_Artyukh-Pasyuta_Lozova_2023, title={ASSESSMENT OF THE RELIABILITY OF INFORMATION IN THE COMPANY’S FINANCIAL STATEMENTS BASED ON MODELS J. MONTHIER, M. D. BENISHA AND M. L. ROXAS}, volume={26}, url={https://ojs.svako.lt/PSTP/article/view/88}, abstractNote={<p>The article assesses the reliability of the information in the financial statements of PJSC<br>"Morshinsky Mineral Water Plant "Oscar" for 2016-2020 based on the model of J. Montier (CScore), M. D. Benish (M-Score (8 variable), M L. Roxas (M-Score (5 variable). To assess the<br>reliability of information in the financial statements of domestic economic entities of various<br>forms and types of activity, it is proposed to use the model of M. D. Benish (8 variable) and<br>M. L. Roxas (5 variable) based on the study of the essence, the order of application and<br>justification of their advantages (relative ease of application, forecasting potential, breadth of<br>use). The algorithm for calculating the indicators of the model of J. Montier (C-Score),<br>M. D. Benish (M-Score (8 variable), M. L. Roxas (M-Score (5 variable) in accordance with the<br>forms of financial reporting approved in Ukraine, which will allow determining the level of<br>reliability of the reported information</p>}, number={2}, journal={PROFESSIONAL STUDIES: Theory And Practice}, author={Pedchenko, Nataliia and Milka, Alla and Artyukh-Pasyuta, Olena and Lozova, Oksana}, year={2023}, month={Jan.}, pages={64–71} }