Cross Reference Up

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

This work is cited by the following items of the Benford Online Bibliography:

Note that this list may be incomplete, and is currently being updated. Please check again at a later date.

Henselmann, K, Ditter, D and Scherr, E (2014). Irregularities in Accounting Numbers and Earnings Management - A Novel Approach Based on SEC XBRL Filings . 22nd Annual Research Workshop on Strategic and Emerging Technologies in Accounting, Auditing, and Tax, AAA Annual Meeting 2013, Anaheim, USA. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Henselmann, K, Ditter, D and Scherr, E (2015). Irregularities in accounting numbers and earnings management - A novel approach based on SEC XBRL filings. Journal of Emerging Technologies in Accounting 12 (1), pp. 117–151. DOI:10.2308/jeta-51247. View Complete Reference Online information Works that this work references Works that reference this work
Lebert, S, Mohrmann, U and Stefani, U (2019). Rounding Up Performance Measures in German Firms: Earnings Cosmetics or Earnings Management on a Larger Scale? . Available at SSRN: https://ssrn.com/abstract=2882741 . DOI:10.2139/ssrn.2882741. View Complete Reference Online information Works that this work references No Bibliography works reference this work
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. DOI:10.1111/jbfa.12494. View Complete Reference Online information Works that this work references Works that reference this work
Lin, F, Guan, L and Fang, W (2011). Heaping In Reported Earnings: Evidence from Monthly Financial Reports of Taiwanese Firms. Emerging Markets Finance & Trade / January–February 2011, Vol. 47, No. 2, pp. 62–73. ISSN/ISBN:1540-496X. DOI:10.2753/REE1540-496X470205. View Complete Reference Online information Works that this work references Works that reference this work
Lin, F, Lin, L-J, Yeh, C-C and Wang-T-S (2018). Does the board of directors as Fat Cats exert more earnings management? Evidence from Benford's law. The Quarterly Review of Economics and Finance 68, pp. 158-170. DOI:10.1016/j.qref.2017.09.005. View Complete Reference Online information Works that this work references Works that reference this work
Lin, F and Wu, S-F (2014). Comparison of cosmetic earnings management for the developed markets and emerging markets: Some empirical evidence from the United States and Taiwan. Economic Modelling, Vol. 36, pp. 466–473. DOI:10.1016/j.econmod.2013.10.002. View Complete Reference Online information Works that this work references Works that reference this work
Lin, F and Wu, S-F (2015). Applying Digital Analysis to Investigate the Relationship between Corporate Governance and Earnings Management: An Empirical Analysis of Publicly Listed Companies in Taiwan. Contemporary Management Research 11(3), pp. 209-222. View Complete Reference Online information Works that this work references Works that reference this work
Nigrini, MJ (2011). Forensic Analytics: Methods and Techniques for Forensic Accounting Investigations. John Wiley & Sons: Hoboken, New Jersey; (2nd edition published in 2020, isbn 978-1-119-58576-3). ISSN/ISBN:978-0-470-89046-2. View Complete Reference Online information Works that this work references Works that reference this work