Applying Benford's Law to individual financial reports: an empirical investigation on the basis of SEC XBRL filings PDF Logo
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| Main Authors: | , , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Nürnberg
Lehrstuhl für Rechnungswesen und Prüfungswesen, Friedrich-Alexander-Univ. Erlangen-Nürnberg
2012
|
| Series: | Working papers in accounting valuation auditing
2012,1 |
| Online Access: | http://hdl.handle.net/10419/55146 Volltext Inhaltsverzeichnis |
| Physical Description: | 47 S. graph. Darst. |
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Record in the Search Index
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| adam_text | Titel: Applying Benford s Law to individual financial reports
Autor: Henselmann, Klaus
Jahr: 2012
Table of Contents
Table of Contents.......................................................................................................................2
1 Introduction.........................................................................................................................3
2 Review of relevant literature...............................................................................................4
2.1 Aim of the Study: Detecting Earnings Management...................................................5
2.2 Aim of the Study: Detecting Fraud..............................................................................6
3 Empirical Investigation.......................................................................................................6
3.1 Contribution to the literature........................................................................................6
3.2 Data and Methodology.................................................................................................7
3.2.1 Data Collection.................................................................................................7
3.2.2 Dataset..............................................................................................................8
3.2.3 Testing Methodology.......................................................................................9
3.3 Hypotheses Development..........................................................................................12
3.3.1 Test # 1: Applicability to single companies financial Statements..................13
3.3.2 Test #2: Industry-specific examination..........................................................14
3.4 Empirical Results.......................................................................................................15
3.4.1 Hi: A specific company s dataset follows Benford s Law.............................15
3.4.2 H2: Companies that have a lower Chi-square value also take a higher rank
intheMAD.....................................................................................................18
3.4.3 H3: There are no differences between industries............................................20
3.4.4 H4: In an industry-specific view, companies that have a lower Chi-square
value also take a higher rank in the MAD......................................................23
4 Discussion.........................................................................................................................25
5 Summary and Conclusions................................................................................................27
Notes.........................................................................................................................................29
Appendix..................................................................................................................................30
References................................................................................................................................45
|
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| illustrated | Illustrated |
| indexdate | 2024-07-10T00:28:02Z |
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| publisher | Lehrstuhl für Rechnungswesen und Prüfungswesen, Friedrich-Alexander-Univ. Erlangen-Nürnberg |
| record_format | marc |
| series | Working papers in accounting valuation auditing |
| series2 | Working papers in accounting valuation auditing |
| spelling | Henselmann, Klaus 1963- Verfasser (DE-588)113722834 aut Applying Benford's Law to individual financial reports an empirical investigation on the basis of SEC XBRL filings PDF Logo Nürnberg Lehrstuhl für Rechnungswesen und Prüfungswesen, Friedrich-Alexander-Univ. Erlangen-Nürnberg 2012 47 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Working papers in accounting valuation auditing 2012,1 Scherr, Elisabeth Verfasser aut Ditter, Dominik Verfasser aut Working papers in accounting valuation auditing 2012,1 (DE-604)BV035741689 2012,1 http://hdl.handle.net/10419/55146 Verlag https://www.econstor.eu/dspace/bitstream/10419/55146/1/684778548.pdf Verlag kostenfrei Volltext HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025465806&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Henselmann, Klaus 1963- Scherr, Elisabeth Ditter, Dominik Applying Benford's Law to individual financial reports an empirical investigation on the basis of SEC XBRL filings PDF Logo Working papers in accounting valuation auditing |
| title | Applying Benford's Law to individual financial reports an empirical investigation on the basis of SEC XBRL filings PDF Logo |
| title_auth | Applying Benford's Law to individual financial reports an empirical investigation on the basis of SEC XBRL filings PDF Logo |
| title_exact_search | Applying Benford's Law to individual financial reports an empirical investigation on the basis of SEC XBRL filings PDF Logo |
| title_full | Applying Benford's Law to individual financial reports an empirical investigation on the basis of SEC XBRL filings PDF Logo |
| title_fullStr | Applying Benford's Law to individual financial reports an empirical investigation on the basis of SEC XBRL filings PDF Logo |
| title_full_unstemmed | Applying Benford's Law to individual financial reports an empirical investigation on the basis of SEC XBRL filings PDF Logo |
| title_short | Applying Benford's Law to individual financial reports |
| title_sort | applying benford s law to individual financial reports an empirical investigation on the basis of sec xbrl filings pdf logo |
| title_sub | an empirical investigation on the basis of SEC XBRL filings PDF Logo |
| url | http://hdl.handle.net/10419/55146 https://www.econstor.eu/dspace/bitstream/10419/55146/1/684778548.pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025465806&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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