Heaping in Reported Earnings: Evidence from Monthly Financial Reports of Taiwanese Firms
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- Lin, Fengyi & Wu, Sheng-Fu, 2014. "Comparison of cosmetic earnings management for the developed markets and emerging markets: Some empirical evidence from the United States and Taiwan," Economic Modelling, Elsevier, vol. 36(C), pages 466-473.
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KeywordsBenford's law; cognitive bias; heaping; voluntary disclosure;
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