Detecting Cosmetic Debt Management Using Benford's Law
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- Al-Rawashdeh, Firas, 2017. "Applying Benford's law into Jordanian insurance companies to identify earning's manipulations," Business and Economic Horizons (BEH), Prague Development Center (PRADEC), vol. 13(2).
- Ahmad Ahed Bader & Mousa Mohammad Abdullah Saleh, 2017. "Evidence on the Extent of Cosmetic Earnings and Revenues Management by Jordanian Companies," International Journal of Economics and Financial Issues, Econjournals, vol. 7(3), pages 20-30.
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Keywords
Cosmetic Debt Management; Benford's Law; Rounding Behavior; Cosmétique comptable de la dette; loi de Benford; comportement d'arrondi;All these keywords.
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