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Applying Benford's Law to individual financial reports: An empirical investigation on the basis of SEC XBRL filings
Henselmann, Klaus; Scherr, Elisabeth; Ditter, Dominik - 2013
The business reporting standard XBRL offers the opportunity to easily extract and analyze a sufficient number of … monetary items out of single annual reports for statistical analysis purposes. Using XBRL 10-K reports filed with the SEC EDGAR … average, we find that for all monetary numbers that are contained in the examined XBRL reports, the first digit distribution …
Persistent link: https://www.econbiz.de/10010327520
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Potentielle Risikofaktoren für die Erhöhung der Betriebsprüfungswahrscheinlichkeit - Eine analytische und empirische Untersuchung auf Basis der E-Bilanz-Taxonomie 6.0 -
Henselmann, Klaus; Haller, Stefanie - 2017
Indizien für eine erhöhte Fehleranfälligkeit oder für aggressive Steuervermeidungsstrategien sind. Alle XBRL-Tags der E …
Persistent link: https://www.econbiz.de/10011720942
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Content analysis of XBRL filings as an efficient supplement of bankruptcy prediction? Empirical evidence based on US GAAP annual reports
Henselmann, Klaus; Scherr, Elisabeth - 2012
, we develop an automated content analysis technique to assess the bankruptcy risk of companies using XBRL tags. We develop …
Persistent link: https://www.econbiz.de/10010308947
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Content analysis of XBRL filings as an efficient supplement of bankruptcy prediction? Empirical evidence based on US GAAP annual reports
Henselmann, Klaus; Scherr, Elisabeth - Wirtschafts- und Sozialwissenschaftliche Fakultät, … - 2012
, we develop an automated content analysis technique to assess the bankruptcy risk of companies using XBRL tags. We develop …
Persistent link: https://www.econbiz.de/10010957308
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Applying Benford's Law to individual financial reports: An empirical investigation on the basis of SEC XBRL filings
Henselmann, Klaus; Scherr, Elisabeth; Ditter, Dominik - Wirtschafts- und Sozialwissenschaftliche Fakultät, … - 2012
Persistent link: https://www.econbiz.de/10009646399
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Applying Benford's Law to individual financial reports: An empirical investigation on the basis of SEC XBRL filings
Henselmann, Klaus; Scherr, Elisabeth; Ditter, Dominik - Wirtschafts- und Sozialwissenschaftliche Fakultät, … - 2013
The business reporting standard XBRL offers the opportunity to easily extract and analyze a sufficient number of … monetary items out of single annual reports for statistical analysis purposes. Using XBRL 10-K reports filed with the SEC EDGAR … average, we find that for all monetary numbers that are contained in the examined XBRL reports, the first digit distribution …
Persistent link: https://www.econbiz.de/10010984942