Earnings roundup in private and public bank holding companies
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DOI: 10.1016/j.adiac.2015.03.004
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References listed on IDEAS
- Ball, Ray & Shivakumar, Lakshmanan, 2005. "Earnings quality in UK private firms: comparative loss recognition timeliness," Journal of Accounting and Economics, Elsevier, vol. 39(1), pages 83-128, February.
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Cited by:
- Tran, Arthur M. & Griffiths, Mark D. & Winters, Drew B., 2023. "Small bank managers are prudent: A Benford’s Law approach to analyzing loan loss allowances," Journal of Economics and Business, Elsevier, vol. 125.
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Keywords
Benford's law; Earnings roundup; Reporting quality;All these keywords.
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