Detecting target-driven earnings management based on the distribution of digits
Year of publication: |
January-February
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Authors: | Ullmann, Robert ; Watrin, Christoph |
Published in: |
Journal of business finance & accounting : JBFA. - Hudson, NY : John Wiley & Sons Ltd, ISSN 0306-686X, ZDB-ID 192962-8. - Vol. 44.2017, 1/2, p. 63-93
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Subject: | distribution of digits | target-driven earnings management | Benford's Law | Social Web | Social web | Bilanzpolitik | Accounting policy | Statistische Verteilung | Statistical distribution | Digitalisierung | Digitization |
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