Applying Benford’s law to detect earnings management

– This paper analyzes the role of Benford’s law in the detection of earnings management in Poland. Previous research that uses Benford’s law does not split the sample into a fraud and a control group; however, this method is used in logistic regression and data mining analysis.

Gespeichert in:

Autor*in:	Sylwestrzak Marek [verfasserIn]

Format:	E-Artikel
Sprache:	Englisch

Erschienen:	2023

Schlagwörter:	earnings management digital analysis polish companies. c46 m40 m42.

Übergeordnetes Werk:	In: Journal of Economics and Management - Sciendo, 2018, 45(2023), 1, Seite 216-236
Übergeordnetes Werk:	volume:45 ; year:2023 ; number:1 ; pages:216-236

Links:	Link aufrufen Link aufrufen Link aufrufen Journal toc

DOI / URN:	10.22367/jem.2023.45.10

Katalog-ID:	DOAJ09180809X

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author	Sylwestrzak Marek
spellingShingle	Sylwestrzak Marek misc HD28-70 misc HB1-3840 misc earnings management misc digital analysis misc polish companies. misc c46 misc m40 misc m42. misc Management. Industrial management misc Economic theory. Demography Applying Benford’s law to detect earnings management
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title	Applying Benford’s law to detect earnings management
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title_sort	applying benford’s law to detect earnings management
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title_auth	Applying Benford’s law to detect earnings management
abstract	– This paper analyzes the role of Benford’s law in the detection of earnings management in Poland. Previous research that uses Benford’s law does not split the sample into a fraud and a control group; however, this method is used in logistic regression and data mining analysis.
abstractGer	– This paper analyzes the role of Benford’s law in the detection of earnings management in Poland. Previous research that uses Benford’s law does not split the sample into a fraud and a control group; however, this method is used in logistic regression and data mining analysis.
abstract_unstemmed	– This paper analyzes the role of Benford’s law in the detection of earnings management in Poland. Previous research that uses Benford’s law does not split the sample into a fraud and a control group; however, this method is used in logistic regression and data mining analysis.
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title_short	Applying Benford’s law to detect earnings management
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score	7.3995123

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