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Lebert, S, Mohrmann, U and Stefani, U (2021). Rounding up performance measures in German firms: Earnings cosmetics or earnings management on a larger scale?. Journal of Business Finance & Accounting 48(3-4), pp. 564-586.

This work cites the following items of the Benford Online Bibliography:

Amiram, D, Bozanic, Z and Rouen, E (2015). Financial statement errors: evidence from the distributional properties of financial statement numbers. Review of Accounting Studies 20(4), pp. 1540–1593. DOI:10.1007/s11142-015-9333-z. View Complete Reference Online information Works that this work references Works that reference this work
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Jordan, CE and Clark, SJ (2011). Detecting Cosmetic Earnings Management Using Benford’s Law. The CPA Journal 81 (2), pp. 32–37. View Complete Reference Online information Works that this work references Works that reference this work
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Quick, R and Wolz, M (2003). Benford's Law in deutschen Rechnungslegungsdaten. Betriebswirtschaftliche Forschung und Praxis 55(2), pp. 208-224. ISSN/ISBN:0340-5370. GER View Complete Reference Online information No Bibliography works referenced by this work. Works that reference this work
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Skousen, CJ, Guan, L and Wetzel, TS (2004). Anomalies and unusual patterns in reported earnings: Japanese managers round earnings. Journal of International Financial Management & Accounting 15(3), 212-234. DOI:10.1111/j.1467-646X.2004.00108.x. View Complete Reference Online information Works that this work references Works that reference this work
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