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Basic Question 3 of 4

In the Beneish model, which variable could MOST LIKELY indicate inappropriate revenue recognition?

A. DSR (days sales receivable index)
B. GMI (gross margin index)
C. SGAI (sales, general, and administrative expenses index)

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I was very pleased with your notes and question bank. I especially like the mock exams because it helped to pull everything together.
Martin Rockenfeldt

Martin Rockenfeldt

Learning Outcome Statements

describe how to evaluate the quality of a company's financial reports;

evaluate the quality of a company's financial reports;

CFA® 2025 Level II Curriculum, Volume 2, Module 14.