Search Results - subject:"Digit analysis"

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

enforcement actions, as digit analysis could be an appropriate means of identifying suspect line items carrying a higher level of …

Persistent link: https://www.econbiz.de/10010327520

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

enforcement actions, as digit analysis could be an appropriate means of identifying suspect line items carrying a higher level of …

Persistent link: https://www.econbiz.de/10010984942

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 - Revised Version: December 2013

enforcement actions, as digit analysis could be an appropriate means of identifying suspect line items carrying a higher level of …

Persistent link: https://www.econbiz.de/10010211441

Benford's law and the limits of digit analysis

Druică, Elena; Oancea, Bogdan; Vâlsan, Călin - In: International journal of accounting information systems 31 (2018), pp. 75-82

Persistent link: https://www.econbiz.de/10011955256

Irregularities in accounting numbers and earnings management : a novel approach based on SEC XBRL filings

Henselmann, Klaus; Ditter, Dominik; Scherr, Elisabeth - In: Journal of emerging technologies in Accounting 12 (2015), pp. 117-151

Persistent link: https://www.econbiz.de/10011846526

Window Dressing in Reported Earnings: A Comparison of High-Tech and Low-Tech Companies

Lin, Fengyi; Zhao, Lijuan; Guan, Liming - In: Emerging Markets Finance and Trade 50 (2014) 1S, pp. 254-264

We examine the rounding phenomenon (called <i>window dressing</i>) in financial reporting of U.S. high-tech and low-tech firms. By requiring that investments in research and development be expensed as incurred, the generally accepted accounting principles provide low-tech firms with a larger set of...

Persistent link: https://www.econbiz.de/10011094391

Window dressing in reported earnings : a comparison of high-tech and low-tech companies

Lin, Fengyi; Zhao, Lijuan; Guan, Liming - In: Emerging markets finance & trade : a journal of the … 50 (2014), pp. 254-264

Persistent link: https://www.econbiz.de/10010403188

The value of the last digit: statistical fraud detection with digit analysis

Dlugosz, Stephan; Müller-Funk, Ulrich - In: Advances in Data Analysis and Classification 3 (2009) 3, pp. 281-290

Persistent link: https://www.econbiz.de/10008491575