Is conditional conservatism a source of deviations of financial statements from Benford’s Law?
Nguyen, T. T., Duong, C. and Nguyen, N. T. M. 2022. Is conditional conservatism a source of deviations of financial statements from Benford’s Law? Journal of Applied Accounting Research. https://doi.org/10.1108/JAAR-02-2021-0037
|Authors||Nguyen, T. T., Duong, C. and Nguyen, N. T. M.|
Purpose – In this paper, we examine the association between conditional conservatism and deviations of the first digits of financial statement items from what are expected by Benford’s Law.
|Journal||Journal of Applied Accounting Research|
|Publisher||Emerald Publishing Limited|
|Accepted author manuscript|
File Access Level
|Digital Object Identifier (DOI)||https://doi.org/10.1108/JAAR-02-2021-0037|
|Online||12 Jan 2022|
|Publication process dates|
|Accepted||21 Dec 2021|
|Deposited||14 Jan 2022|
|Copyright holder||© 2022 Emerald Publishing Limited|
This author accepted manuscript is deposited under a Creative Commons Attribution Non-commercial 4.0 International (CC BY-NC) licence. This means that anyone may distribute, adapt, and build upon the work for non-commercial purposes, subject to full attribution. If you wish to use this manuscript for commercial purposes, please contact firstname.lastname@example.org.
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