THE POSSIBILITIES OF USING FINANCIAL ANALYSIS TOOLS IN THE ASSESSMENT OF FINANCIAL MANIPULATIONS

Abstract

This article examines methods of financial statement manipulation and their impact on a company's financial condition. It also discusses the use of financial analysis tools and modern technological methods for detecting such manipulations. The paper highlights how gaps in existing accounting rules and tax legislation can undermine financial reporting standards and lead to unethical practices. It emphasizes the importance of effective corporate governance, internal control systems, and advanced analytical techniques in preventing and identifying financial manipulation