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Henselmann, K, Ditter, D and Scherr, E (2014). Irregularities in Accounting Numbers and Earnings Management - A Novel Approach Based on SEC XBRL Filings
. 22nd Annual Research Workshop on Strategic and Emerging Technologies in Accounting, Auditing, and Tax, AAA Annual Meeting 2013, Anaheim, USA.
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Lin, F, Guan, L and Fang, W (2011). Heaping In Reported Earnings: Evidence from Monthly Financial Reports of Taiwanese Firms. Emerging Markets Finance & Trade / January–February 2011, Vol. 47, No. 2, pp. 62–73. ISSN/ISBN:1540-496X. DOI:10.2753/REE1540-496X470205.
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Lin, F and Wu, S-F (2014). Comparison of cosmetic earnings management for the developed markets and emerging markets: Some empirical evidence from the United States and Taiwan. Economic Modelling, Vol. 36, pp. 466–473. DOI:10.1016/j.econmod.2013.10.002.
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Nigrini, MJ (2011). Forensic Analytics: Methods and Techniques for Forensic Accounting Investigations. John Wiley & Sons: Hoboken, New Jersey. ISSN/ISBN:978-0-470-89046-2.
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