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GENERAL & APPLIED ECONOMICS

Probable earning manipulation and fraud in banking sector. Empirical study from East Africa

Article: 2083477 | Received 10 Feb 2022, Accepted 24 May 2022, Published online: 03 Jun 2022

Figures & data

Table 1. Normality test

Table 2. Test results of heteroscedasticity

Table 3. Test of multicollinearity results

Table 4. Autocorrelation test results

Table 5. Kenyan banks classification

Table 6. Classification of Tanzanian banks

Table 7. Classification of Ugandan banks

Table 8. Non-Manipulators averages based on Beneish M-score

Table 9. Probit regression coefficient

Table 10. Benchmark and revised variables

Table 11. Probit regression revised M-score results of Kenyan banks

Table 12. Probit regression revised M-score results of Tanzanian banks

Table 13. Probit regression revised M-score results of Ugandan banks