Applying Benford's Law to individual financial reports: An empirical investigation on the basis of SEC XBRL filings
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Bibliographic InfoPaper provided by Friedrich-Alexander-Universität Erlangen-Nürnberg, Lehrstuhl für Rechnungswesen und Prüfungswesen in its series Working Papers in Accounting Valuation Auditing with number 2012-1.
Date of creation: 2012
Date of revision:
Benford's Law; XBRL; interactive data; SEC filings; financial statement analysis; forensic investing; Benford'sches Gesetz; SEC Veröffentlichungen; Bilanzanalyse; Bilanzfälschung;
Find related papers by JEL classification:
- M40 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - General
- C12 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - Hypothesis Testing: General
- C46 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: Special Topics - - - Specific Distributions
- C81 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Methodology for Collecting, Estimating, and Organizing Microeconomic Data
This paper has been announced in the following NEP Reports:
- NEP-ALL-2012-02-20 (All new papers)
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