Are managers of emerging markets more opportunistic? application of Benford’s Law
First study that tried to capture the cosmetic earnings management practices in both emerging and developed countries and in both pre and post financial crisis scenario.
Authors
- Muhammad Aksar (ORCID: https://orcid.org/0000-0001-9709-3343)
- Maqbool Ahmad (ORCID: https://orcid.org/0000-0001-7822-8185)
- Jana Kajanová (ORCID: https://orcid.org/0000-0003-3188-9570)
- Shoaib Hassan
Institutions
- National University of Modern Languages (PK)
- Comenius University Bratislava (SK)
Publication Details
- Journal
- PLoS ONE
- Published
- 2024-12-03
- DOI
- https://doi.org/10.1371/journal.pone.0313611
- Citations
- 2
- Primary Topic
- Benford’s Law and Fraud Detection
- Type
- article
- Field-Weighted Citation Impact
- 1.42