A calculation used by financial auditors to determine if earnings figures have been manipulated. The model uses several financial ratios along with variables to calculate an M-score, indicating the level of manipulation. The variables include: 1)DSRI - Days' Sales in Receivables Index, 2)GMI - Gross Margin Index, 3) AQI - Asset Quality Index, 4)SGI - Sales Growth Index, 5)DEPI - Depreciation Index, 6)SGAI - Sales and General Administrative Index, 7)LVGI - Leverage Index, 8) TATA - Total Accruals to Total Assets.