Deshelling the Shell Companies Using Benford’s Law: An Emerging Market Study
Author:
Publisher
SAGE Publications
Subject
General Business, Management and Accounting,General Decision Sciences
Link
http://journals.sagepub.com/doi/pdf/10.1177/0256090920979695
Reference37 articles.
1. Characteristics of failed U.S. commercial banks: an exploratory study
2. Financial statement errors: evidence from the distributional properties of financial statement numbers
3. Fraudulent Financial Statement Detection Using Statistical Techniques: The Case of Small Medium Automotive Enterprise
4. Combining Benford’s Law and machine learning to detect money laundering. An actual Spanish court case
5. The Detection of Earnings Manipulation
Cited by 2 articles. 订阅此论文施引文献 订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献
1. Study on the effect of sample size on type I error, in the first, second and first-two digits excessmad tests;International Journal of Accounting Information Systems;2023-03
2. Applying Benfordʼs Law on assessing the reliability of financial information in European companies from the rental and leasing sector before and after the adoption of IFRS 16;Zeszyty Teoretyczne Rachunkowości;2022-12-05
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