Detecting falsified financial statements using multicriteria analysis: The case of GreeceDetecting falsified financial statements using multicriteria analysis: The case of Greece Peer-Reviewed Journal Publication Δημοσίευση σε Περιοδικό με Κριτές 2015-10-272000enThis paper develops a model for detecting factors associated with falsified financial statements (FFS). A sample of 76 firms described over ten financial ratios is used for detecting factors associated with FFS. The identification of such factors is performed using a multicriteria decision aid classification method (UTADIS?UTilites Additives DIScriminantes). The developed model is accurate in classifying the total sample correctly. The results therefore demonstrate that the model is effective in detecting FFS and could be of assistance to auditors, to taxation, to Stock Exchange officials, to state authorities and regulators and to the banking system. http://creativecommons.org/licenses/by/4.0/Foundations of Computing and Decision Sciences325193-208 Zopounidis Konstantinos Ζοπουνιδης Κωνσταντινος Doumpos, Michael Spathis, Charalambos T Capability, Financial (Financial literacy) Financial capability (Financial literacy) Literacy, Financial financial literacy capability financial financial literacy financial capability financial literacy literacy financial