The modified C-score helps identify companies which may be cooking their books
Last updated: 25-Sep-2024•Mohammed Ekramul Haque
The C-Score was originally developed by James Montier to look at companies that resorted to cooking their books. Montier remarked, 'In good times, few focus on such 'mundane' issues as earnings quality and footnotes. However, this lack of attention to 'detail' tends to come back and bite investors in the arse during bad times.'
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