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Applying Benford's Law to individual financial reports : an empirical investigation on the basis of SEC XBRL filings
Henselmann, Klaus, (2013)
Financial shenanigans : how to detect accounting gimmicks and fraud in financial reports
Schilit, Howard Mark, (2018)
Forensic auditing tools in detecting financial statements' irregularities : Benford's law and Beneish model in the case of Toshiba
Othman, Radiah, (2019)
Self‐interested board of director and stock price crash risk in loss‐making firms
Lin, Fengyi, (2020)
Bank's risk-taking and ownership structure : evidence for economics in transition stage
Chou, Shuching, (2011)
Earnings management and investor's stock return
Wu, Shih-wei, (2012)