Detecting earnings management using Benford’s Law: the case of Romanian listed companies
Research question: This study aims to identify possible cosmetic earnings management in the case of the Romanian listed companies. Motivation: According to the literature, the managers tend to overstate the net income presented in the financial statement. For the users of these documents and for the...
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| Format: | Article |
| Language: | English |
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Bucharest University of Economic Studies
2019-06-01
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| Series: | Contabilitate şi Informatică de Gestiune |
| Subjects: | |
| Online Access: | http://online-cig.ase.ro/jcig/art/18_2_3.pdf |