Herrmann, D and Thomas, WB (2005). Rounding of Analyst Forecasts. Accounting Review 80(3), pp. 805-823.
This work cites the following items of the Benford Online Bibliography:
Benford, F (1938). The law of anomalous numbers. Proceedings of the American Philosophical Society, Vol. 78, No. 4 (Mar. 31, 1938), pp. 551-572.
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Das, S and Zhang, H (2003). Rounding-up in reported EPS, behavioral thresholds, and earnings management. Journal of Accounting & Economics 35(1), pp. 31-50. ISSN/ISBN:0165-4101. DOI:10.1016/S0165-4101(02)00096-4.
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Thomas, JK (1989). Unusual Patterns in Reported Earnings. Accounting Review 64(4), 773-787. ISSN/ISBN:0001-4826.
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