Nguyen, TT, Duong, CM and Nguyen, NTM (2022). Is conditional conservatism a source of deviations of financial statements from Benford’s Law?. Journal of Applied Accounting Research 23(5), pp. 10241046
.
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.
Alsinglawi, O, Aladwan, M, Al Wadi, S and Alqisi, E (2024). Utilizing Benford's Law to Spot Earning and Revenue Management Practices in Jordanian’s Listed Companies. Preprint posted on ResearchGate.com; last accessed January 14, 2025.
|
 |
|
|
|
Cano‐Rodríguez, M, Licerán-Gutiérrez, A and Nunez-Nickel, M (2023). Does Divergence from Benford’s Distribution Signal Earnings Management?. Preprint available at SSRN; last accessed January 16, 2025. DOI:10.2139/ssrn.4475622.
|
 |
|
|
|
Gajdosikova, D, Nagy, M and Valaskova, K (2022). Earnings Management Detection: Practical Application of Benford's Law in Business Practice. Journal of Management and Business: Research and Practice 14(1). ISSN/ISBN:1339-9381. DOI:10.54933/jmbrp-2022-14-1-1.
|
 |
|
|
|
Nguyen, LHT, Nguyen, TT, Le, TVN and Mai, ND (2023). Applying Benford’s Law to examine earnings management: Evidence from emerging ASEAN-5 countries. Journal of Financial Reporting and Accounting (in press). DOI:10.1108/JFRA-10-2022-0390.
|
 |
|
|
|
Păunescu, M, Nichita, E-M, Lazăr, P and Frățilă, A (2023). Applying Benford’s Law to Detect Fraud in the Insurance Industry—A Case Study from the Romanian Market. Proceedings of Fostering Recovery Through Metaverse Business Modelling. DOI:10.1007/978-3-031-28255-3_4.
|
 |
|
|
|