Are managers of emerging markets more opportunistic? application of Benford’s Law
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DOI: 10.1371/journal.pone.0313611
Abstract: Purpose The current research analyzes cosmetic earnings management practices in emerging and developed markets before and after the global financial crisis. Design/Methodology/Approach Using digital analysis, by applying Benford’s Law the study analyzes the earnings adjustments… read more here.
Keywords: earnings management; benford law; managers emerging; emerging markets ... See more keywords