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Journal Articles
Accounting Horizons (2020) 34 (2): 41–61.
Published: 01 June 2020
...; and (4) drop all firms with less than 100 line items in their financial statements. FIGURE 1 Benford's Law Expected Distribution of Leading Digits To calculate the Benford Score (BENFORD) for each firm-year, we first generate the frequency distribution of the leading digits from...