Analyse Forensique
Détection de fraude et anomalies comptables — Beneish, Altman, Sloan.
Lecture des scores — M-Score < -2.22 = OK, > -2.22 = suspect. Z-Score > 3 = sain, 1.8-3 = zone grise, < 1.8 = danger. Sloan < 0 = OK, > 0.10 = accruals eleves.
| Valeur | Nom | Beneish M-Score | Statut | Altman Z-Score | Statut | Sloan Ratio | Statut | Risque |
|---|---|---|---|---|---|---|---|---|
| AAPL | Apple | -3.12 | OK | 8.2 | Sain | -0.05 | OK | Tres faible |
| MSFT | Microsoft | -3.45 | OK | 12.1 | Sain | -0.03 | OK | Tres faible |
| NVDA | Nvidia | -2.85 | OK | 15.3 | Sain | -0.08 | OK | Tres faible |
| GOOGL | Alphabet | -2.95 | OK | 9.8 | Sain | -0.04 | OK | Tres faible |
| META | Meta | -2.60 | OK | 7.5 | Sain | 0.02 | Modere | Faible |
| TSLA | Tesla | -1.95 | Suspect | 4.2 | Sain | 0.12 | Eleve | Modere |
| ENPH | Enphase | -1.45 | Suspect | 2.1 | Zone grise | 0.18 | Eleve | Eleve |
| SMCI | Super Micro | -1.10 | Suspect | 1.6 | Danger | 0.25 | Eleve | Eleve |