Earnings Management Detection Using Digital Analysis: A Concept in Benford’s Law| Chapter 2 | Research Developments in Arts and Social Studies Vol.1

Benford’s law is used in this study to look at how corporations manage their earnings. This is a probability strategy that the investigator use as a hand tool. The study investigates the income statement and balance sheet data in a large sample of Indian public listed firms (34,346 firm-year observations) from 2000 to 2014 to…
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February 23, 2022 0