1st place in the Finance Awards of the European Finance Forum for Eva Reuthlinger

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Eva Reuthlinger, who has been a PhD candidate and research associate at the IFB since October 2023, was awarded 1st place in the Finance Awards at the European Finance Forum for her Master's Thesis at the University of Regensburg. This award annually honors outstanding Master's Theses in the field of Banking and Finance. In her work, Eva Reuthlinger focuses on the Beneish M-Score model, which is used in forensic accounting to detect potential financial statement manipulations. She investigates whether the Beneish M-Score could be considered a risk factor in the German capital market and analyzes the relationship between the score and stock returns. Additionally, she evaluates whether the Beneish model can serve as a suitable tool for the early detection of financial statement manipulations in the German capital market.