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Glossary

Every term is defined twice: once the way a filing would put it, and once the way somebody would explain it to you across a table. The second one is usually the one that sticks.

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Beneish M-score

Accounting
Also called: M-score

A model that combines eight ratios to flag the statistical pattern of earnings manipulation.

In plain terms

Above −1.78 is the warning side — less negative is worse. A smoke detector that tells you where to read, not a verdict.

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Indian stock market glossary · Market Vidyalaya