Reading Russian tea leaves : assessing the quality of bank financial statements with the Benford distribution
Year of publication: |
December 2016
|
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Authors: | Davydov, Denis ; Swidler, Steven Mark |
Published in: |
Review of Pacific Basin financial markets and policies. - Hackensack, NJ [u.a.] : World Scientific, ISSN 0219-0915, ZDB-ID 1465471-4. - Vol. 19.2016, 4, p. 1-20
|
Subject: | Benford’s Law | financial statement manipulation | fraud detection | international financial reporting standards | IFRS | Russland | Russia | Jahresabschluss | Financial statement | Bilanzdelikt | Accounting fraud | Bilanzanalyse | Financial statement analysis | Betrug | Fraud | Bank |
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