Is conditional conservatism a source of deviations of financial statements from Benford's Law? (English)
- New search for: Nguyen, Tri Tri
- Further information on Nguyen, Tri Tri:
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https://orcid.org/0000-0002-9732-6845
- New search for: Duong, Chau Minh
- Further information on Duong, Chau Minh:
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https://orcid.org/0000-0002-7269-3403
- New search for: Nguyen, Nguyet Thi Minh
- Further information on Nguyen, Nguyet Thi Minh:
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https://orcid.org/0000-0002-2314-4694
- New search for: Nguyen, Tri Tri
- Further information on Nguyen, Tri Tri:
-
https://orcid.org/0000-0002-9732-6845
- New search for: Duong, Chau Minh
- Further information on Duong, Chau Minh:
-
https://orcid.org/0000-0002-7269-3403
- New search for: Nguyen, Nguyet Thi Minh
- Further information on Nguyen, Nguyet Thi Minh:
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https://orcid.org/0000-0002-2314-4694
In:
Journal of Applied Accounting Research
;
23
, 5
;
1024-1046
;
2022
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ISSN:
- Article (Journal) / Electronic Resource
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Title:Is conditional conservatism a source of deviations of financial statements from Benford's Law?
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Additional title:Conditional conservatism and Benford's Law
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Contributors:
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Published in:Journal of Applied Accounting Research ; 23, 5 ; 1024-1046
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Publisher:
- New search for: Emerald Publishing Limited
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Publication date:2022-01-12
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Size:23 pages
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ISSN:
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DOI:
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Type of media:Article (Journal)
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Type of material:Electronic Resource
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Language:English
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Keywords:
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Source:
Table of contents – Volume 23, Issue 5
The tables of contents are generated automatically and are based on the data records of the individual contributions available in the index of the TIB portal. The display of the Tables of Contents may therefore be incomplete.
- 897
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Corporate social responsibility disclosure and information asymmetry: does boardroom attributes matter?Hamrouni, Amal / Bouattour, Mondher / Ben Farhat Toumi, Nadia / Boussaada, Rim et al. | 2021
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Contextual factors moderating the impact of strategic management accounting on competitive advantageOyewo, Babajide et al. | 2022
- 950
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The impact of corporate social responsibility on firm financial performance: does audit quality matter?Dakhli, Anissa et al. | 2021
- 977
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Asymmetric financial reporting quality and firm size: conditional evidence from an emerging marketSaji, T.G. et al. | 2021
- 1005
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How to de-bias investment judgements–unpacking bias and possible remedies in a capital investment contextScherm, Andreas / Hirsch, Bernhard / Sohn, Matthias / Maske, Miriam et al. | 2022
- 1024
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Is conditional conservatism a source of deviations of financial statements from Benford's Law?Nguyen, Tri Tri / Duong, Chau Minh / Nguyen, Nguyet Thi Minh et al. | 2022
- 1047
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Audit partner workload, gender and audit qualityMnif, Yosra / Cherif, Imen et al. | 2022
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Unraveling the existence of the necessity and sufficiency of accounting informationAgbodjo, Serge / Seny Kan, Konan Anderson / Zori, Solomon George / Hussainey, Khaled et al. | 2022
- 1114
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Corporate social responsibility and earnings quality in family firmsBrahem, Emna / Depoers, Florence / Lakhal, Faten et al. | 2022
- 1135
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The impact of the board of directors on corporate social performance: a multivariate approachRadu, Camélia / Smaili, Nadia / Constantinescu, Adela et al. | 2022