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Acta Marisiensis. Seria Oeconomica |
 |  |
2025
Assessing the Integrity of Financial Reporting in Romanian Real Estate Companies: an Integrated Approach Based on Statistical Models
Tatiana Dănescu, Alexandru Diana-Karina
Abstract:
In a global economy characterized by accelerated digitalization and increasing pressure for financial performance, fraud has evolved from an isolated misconduct into a systemic risk that threatens market confidence and stability. The real estate sector has become progressively more exposed, owing to the complexity and magnitude of its investments. This research conducts an in-depth examination of the financial fraud risks inherent to this sector by employing established detection models—the Beneish Model, Benford’s Law, and the Chi-Square Test—alongside the development of a proprietary model adapted to the specificities of the real estate market. The findings underscore the imperative for rigorous corporate governance mechanisms and for an organizational culture rooted in transparency and integrity. The study proposes an integrated analytical framework designed to enhance the effectiveness of fraud prevention practices within the real estate industry.
DOI: https://doi.org/10.62838/amso-2025-0006
Pages: 59-72
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