DETECTING COSMETIC EARNINGS MANAGEMENT USING BENFORD’S LAW

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

MOHAMMADI HAMID; SALEHIRAD MASOUMEH; HAJIZADEH SAEED

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF AUDIT SCIENCE Year:2012 | Volume:11 | Issue:45 Page(s): 51-67

Download Full-Text

Persian Verion

View:

1,202

Download:

Cites:

Information Journal Paper

Title

DETECTING COSMETIC EARNINGS MANAGEMENT USING BENFORD’S LAW

Author(s)

MOHAMMADI HAMID | SALEHIRAD MASOUMEH | HAJIZADEH SAEED | Issue Writer Certificate

Keywords

COSMETIC EARNINGS MANAGEMENT (CEM)Q3

BENFORD’S LAWQ2

EARNINGS MANAGEMENTQ2

Abstract

This paper introduces a method for detecting a special form of EARNINGS MANAGEMENT called Cosmetic EARNINGS MANAGEMENT (CEM) in firms’ financial reporting. Recent studies in U.S.A using BENFORD’S LAW have showed that cosmetic EARNINGS MANAGEMENT has occurred before implementation of Sarbanes-Oxley Act 2002 in U.S.A. Using BENFORD’S LAW, this paper also addresses the occurrence of CEM in the firms listed in Tehran stock exchange (TSE) during 1999 and 2009. To analyze and compare the difference between actual and expected frequencies of profit and loss digits of 363 listed companies, the Standard Z and Chi Square were used. The results show that as a whole, CEM has not occurred in TSE. However we suggest users of financial reports evaluating firms’ profitability to consider this method for probable manipulation in earnings and use its results as a start point for further investigation.

Cites

No record.

References

No record.

Cite

APA: Copy

MOHAMMADI, HAMID, SALEHIRAD, MASOUMEH, & HAJIZADEH, SAEED. (2012). DETECTING COSMETIC EARNINGS MANAGEMENT USING BENFORD’S LAW. JOURNAL OF AUDIT SCIENCE, 11(45), 51-67. SID. https://sid.ir/paper/202253/en

Vancouver: Copy

MOHAMMADI HAMID, SALEHIRAD MASOUMEH, HAJIZADEH SAEED. DETECTING COSMETIC EARNINGS MANAGEMENT USING BENFORD’S LAW. JOURNAL OF AUDIT SCIENCE[Internet]. 2012;11(45):51-67. Available from: https://sid.ir/paper/202253/en

IEEE: Copy

HAMID MOHAMMADI, MASOUMEH SALEHIRAD, and SAEED HAJIZADEH, “DETECTING COSMETIC EARNINGS MANAGEMENT USING BENFORD’S LAW,” JOURNAL OF AUDIT SCIENCE, vol. 11, no. 45, pp. 51–67, 2012, [Online]. Available: https://sid.ir/paper/202253/en

Related Journal Papers