Applying Benford's Law to individual financial reports: An empirical investigation on the basis of SEC XBRL filings
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References listed on IDEAS
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- Henselmann, Klaus & Haller, Stefanie, 2017. "Potentielle Risikofaktoren für die Erhöhung der Betriebsprüfungswahrscheinlichkeit - Eine analytische und empirische Untersuchung auf Basis der E-Bilanz-Taxonomie 6.0 -," Working Papers in Accounting Valuation Auditing 2017-1, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.
More about this item
KeywordsBenford's Law; XBRL; interactive data; SEC filings; financial statement analysis; forensic investing; Benford'sches Gesetz; SEC Veröffentlichungen; Bilanzanalyse; Bilanzfälschung;
- M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - 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; Data Access
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2012-02-20 (All new papers)
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