The Empirical Research of Relationships between Benford's Law and Earnings Management
碩士 === 中國文化大學 === 會計研究所 === 93 === This study examines digits in accounting numbers of listed company in Taiwan to investigate the difference between the second digits actual proportion and expected proportion based on Benford’s law for the period from 2000 to 2004. The purpose of the study is to ex...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2005
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| Online Access: | http://ndltd.ncl.edu.tw/handle/50394713883066455506 |