Search Results - subject:"Income numbers"

Ball and Brown (1968) after fifty years

Ball, Ray; Brown, Philip - In: Pacific-Basin finance journal 53 (2019), pp. 410-431

Persistent link: https://www.econbiz.de/10012133545

Applying Benford's law to examine the quality of reported income numbers of unlisted firms

Kuntluru, Sudershan; Shette, Rachappa; Achalapathi, K. V. - In: International journal of economics and finance 7 (2015) 12, pp. 211-218

Persistent link: https://www.econbiz.de/10011411818

Rounding-up in reported income numbers : evidence from Indian companies

Shette, Rachappa; Kuntluru, Sudershan - In: Review of accounting & finance 13 (2014) 2, pp. 156-170

Persistent link: https://www.econbiz.de/10010387801

Rounding-up in reported income numbers: Evidence from Indian companies

Shette, Rachappa; Kuntluru, Sudershan - In: Review of Accounting and Finance 13 (2014), pp. 156-170

Purpose –This paper aims to investigate the rounding-up in reported income numbers of Indian companies by examining the … evidence of unusual occurrence of zero and nine in reported income numbers such as profit after tax and earnings per share (EPS … rounding-up pattern in reported income numbers is in conformity with existing studies (Carslaw, 1988; Thomas, 1989). In case of …

Persistent link: https://www.econbiz.de/10010795393

Rounding-up in reported income numbers

Shette, Rachappa; Kuntluru, Sudershan - In: Review of Accounting and Finance 13 (2014) 2, pp. 156-170

Purpose – This paper aims to investigate the rounding-up in reported income numbers of Indian companies by examining … the evidence of unusual occurrence of zero and nine in reported income numbers such as profit after tax and earnings per … rounding-up pattern in reported income numbers is in conformity with existing studies (Carslaw, 1988; Thomas, 1989). In case of …

Persistent link: https://www.econbiz.de/10014989822