Nguyen, LHT, Nguyen, TT, Le, TVN and Mai, ND (2023). Applying Benford’s Law to examine earnings management: Evidence from emerging ASEAN-5 countries. Journal of Financial Reporting and Accounting (in press).
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Alsinglawi, O, Aladwan, M, Al Wadi, S and Alqisi, E (2024). Utilizing Benford's Law to Spot Earning and Revenue Management Practices in Jordanian’s Listed Companies. Preprint posted on ResearchGate.com; last accessed January 14, 2025.
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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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