Applying Benford's Law to individual financial reports: An empirical investigation on the basis of SEC XBRL filings
| Year of publication: |
2012
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|---|---|
| Authors: | Henselmann, Klaus ; Scherr, Elisabeth ; Ditter, Dominik |
| Institutions: | Wirtschafts- und Sozialwissenschaftliche Fakultät, Friedrich-Alexander-Universität Erlangen-Nürnberg |
| Subject: | Benford's Law | XBRL | interactive data | SEC filings | financial statement analysis | forensic investing | Benford'sches Gesetz | SEC Veröffentlichungen | Bilanzanalyse | Bilanzfälschung |
| Series: | Working Papers in Accounting Valuation Auditing. - ISSN 1867-7932. |
|---|---|
| Type of publication: | Book / Working Paper |
| Notes: | Number 2012-1 |
| Classification: | M40 - Accounting and Auditing. General ; C12 - Hypothesis Testing ; c46 ; C81 - Methodology for Collecting, Estimating, and Organizing Microeconomic Data |
| Source: |
Persistent link: https://www.econbiz.de/10009646399