Benford's Law and the effects of the Korean financial reforms on cosmetic earnings management
Year of publication: |
2018
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Authors: | Lacina, Michael ; Lee, Buryung Brian ; Kim, Dong Wuk |
Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 30.2018, p. 2-17
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Subject: | Benford’s law | Earnings management | Korean financial reforms | Südkorea | South Korea | Bilanzpolitik | Accounting policy | Finanzmarktregulierung | Financial market regulation |
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