Elisabeth Scherr

University of Erlangen-Nürnberg (FAU)

Lange Gasse 20

Nürnberg, 90403

Germany

http://www.pw.wiso.fau.de

  • University of Erlangen-Nürnberg (FAU)

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Irregularities in Accounting Numbers and Earnings Management – A Novel Approach Based on SEC XBRL Filings

Journal of Emerging Technologies in Accounting, Forthcoming
Posted: 24 Jul 2013 Last Revised: 01 Aug 2015
Klaus Henselmann, Dominik Ditter and Elisabeth Scherr
University of Erlangen-Nürnberg (FAU), University of Erlangen-Nürnberg (FAU) and University of Erlangen-Nürnberg (FAU)

Abstract:

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XBRL, digit analysis, Benford’s Law, earnings management, earnings benchmarks