Irregularities in accounting numbers and earnings management : a novel approach based on SEC XBRL filings
Klaus Henselmann, Dominik Ditter, Elisabeth Scherr
| Year of publication: |
2015
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|---|---|
| Authors: | Henselmann, Klaus ; Ditter, Dominik ; Scherr, Elisabeth |
| Published in: |
Journal of emerging technologies in Accounting. - Sarasota, Fla : American Accounting Association, ISSN 1554-1908, ZDB-ID 2416623-6. - Vol. 12.2015, p. 117-151
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| Subject: | XBRL | digit analysis | Benford's Law | earnings management | earnings benchmarks | Bilanzpolitik | Accounting policy | Elektronischer Datenaustausch | Electronic data interchange | Benchmarking | Bilanzanalyse | Financial statement analysis | Berichtswesen | Reporting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/jeta-51247 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011846526