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
- Fei Leng & Ehsan H. Feroz & Zhiyan Cao & Sergio V. Davalos, 2011. "The Long-Term Performance and Failure Risk of Firms Cited in the US SEC's Accounting and Auditing Enforcement Releases," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 38(7-8), pages 813-841, September.
- Christoph Watrin & Ralf Struffert & Robert Ullmann, 2008. "Benford’s Law: an instrument for selecting tax audit targets?," Review of Managerial Science, Springer, vol. 2(3), pages 219-237, November.
- Das, Somnath & Zhang, Huai, 2003. "Rounding-up in reported EPS, behavioral thresholds, and earnings management," Journal of Accounting and Economics, Elsevier, vol. 35(1), pages 31-50, April.
More about this item
KeywordsBenford'sches Gesetz; Ziffernanalyse; XBRL; Interactive Data; SEC Veröffentlichungen; Bilanzanalyse; Bilanzfälschung; Benford's Law; Digit Analysis; XBRL; Interactive Data; SEC filings; Financial Statement Analysis; Forensic Accounting;
- 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
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