Lebert, S, Mohrmann, U and Stefani, U (2021). Rounding up performance measures in German firms: Earnings cosmetics or earnings management on a larger scale?. Journal of Business Finance & Accounting 48(3-4), pp. 564-586.
This work is cited by the following items of the Benford Online Bibliography:
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Capalbo, F and Galati, L (2024). Elections and earnings management: Further evidence from Benford’s law. Financial Reporting 2024/2, pp. 105-132. DOI:10.3280/FR2024-002005.
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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.
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Jordan, CE and Clark, SJ (2022). Do Financial Items Determined Using Estimates and/or Professional Judgment Adhere to Benford’s Law of First Digits?. The Journal of Applied Business and Economics24(4), pp. 10-21.
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