Evidence on the Extent of Cosmetic Earnings and Revenues Management by Jordanian Companies
This study investigates anomaly and rounds up or down in financial accounting numbers (sales, net income, and comprehensive net income) by applying Benford's law to first and second digit numbers of (164) Jordanian firms, for period from (2000 to 2014). Furthermore, Jordanian firms classified i...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
EconJournals
2017-09-01
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| Series: | International Journal of Economics and Financial Issues |
| Subjects: | |
| Online Access: | https://dergipark.org.tr/tr/pub/ijefi/issue/32021/354187?publisher=http-www-cag-edu-tr-ilhan-ozturk |