Gajdosikova, D, Nagy, M and Valaskova, K (2022). Earnings Management Detection: Practical Application of Benford's Law in Business Practice. Journal of Management and Business: Research and Practice 14(1).
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Istrate, C and Carp, M (2024). Earnings Management Detection, from Second Digit Frequencies to Discretionary Accruals: Evidence from the Alternative Market of the Bucharest Stock Exchange. Eastern European Economics, 1–29. DOI:10.1080/00128775.2024.2428792.