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Detecting Target-Driven Earnings Management Based on the Distribution of Digits

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  • Robert Ullmann
  • Christoph Watrin

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  • Robert Ullmann & Christoph Watrin, 2017. "Detecting Target-Driven Earnings Management Based on the Distribution of Digits," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 44(1-2), pages 63-93, January.
    • Handle: RePEc:bla:jbfnac:v:44:y:2017:i:1-2:p:63-93
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    File URL: http://hdl.handle.net/10.1111/jbfa.2017.44.issue-1-2
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    Cited by:

    1. Venuka Aggarwal & Khushdeep Dharni, 2020. "Deshelling the Shell Companies Using Benford’s Law: An Emerging Market Study," Vikalpa: The Journal for Decision Makers, , vol. 45(3), pages 160-169, September.
    2. Drahomir Klimsa & Robert Ullmann, 2023. "Threshold-dependent tax enforcement and the size distribution of firms: evidence from Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(4), pages 1002-1035, August.
    3. Sebastian Lebert & Ulf Mohrmann & Ulrike Stefani, 2021. "Rounding up performance measures in German firms: Earnings cosmetics or earnings management on a larger scale?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(3-4), pages 564-586, March.

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