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Herrmann, D and Thomas, WB (2005). Rounding of Analyst Forecasts. Accounting Review 80(3), 805-823. ISSN:0001-4826.

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Benford, F (1938). The law of anomalous numbers. Proceedings of the American Philosophical Society 78, 551-572. View Complete Reference Online information No Bibliography works referenced by this work. Works that reference this work
Das, S and Zhang, H (2003). Rounding-up in reported EPS, behavioral thresholds, and earnings management. Journal of Accounting & Economics 35(1), 31-50. ISSN:0165-4101. View Complete Reference Online information Works that this work references Works that reference this work
Thomas, JK (1989). Unusual Patterns in Reported Earnings. Accounting Review 64(4), 773-787. ISSN:0001-4826. View Complete Reference Online information Works that this work references Works that reference this work