Identify potential accounting irregularities that may go undetected by traditional research methods.
MSCI ESG AGR uses a quantitative approach to identify risks in the financial reporting practices and accounting governance of publicly listed companies. Metrics that are outliers relative to peers or whose change over time is extreme are flagged as concerns. Metrics contributing to the score include traditional fundamental ratios used to evaluate corporate strength and profitability, as well as forensic ratios. Updated quarterly, the AGR score ranges in percentiles from 1-100, with lower values representing greater risks.
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