Applying Benford's law to detect accounting data manipulation in the pre- and post-financial engineering periods
Etienne G. Harb, Nohade Nasrallah, Rim El Khoury and Khaled Hussainey
| Year of publication: |
2023
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|---|---|
| Authors: | G. Harb, Etienne ; Nasrallah, Nohade ; El Khoury, Rim ; Hussainey, Khaled |
| Published in: |
Journal of applied accounting research. - Bingley : Emerald, ISSN 1758-8855, ZDB-ID 2424157-X. - Vol. 24.2023, 4, p. 745-768
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| Subject: | Benford law | CAMELS | Financial engineering | Frauds | Lebanon | Reports of condition and income | Libanon | Betrug | Fraud | Statistische Verteilung | Statistical distribution | Bilanzdelikt | Accounting fraud | Financial Engineering |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/JAAR-05-2022-0097 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014322245