Irregularities in accounting numbers and earnings management- a novel approach based on SEC XBRL filings / (Record no. 75333)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01570nab a2200265Ia 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | PILC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20221123182158.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 150824s9999 xx 000 0 und d |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | MANILA TYTANA COLLEGES LIBRARY |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Henselmann, Klaus. |
| 245 ## - TITLE STATEMENT | |
| Title | Irregularities in accounting numbers and earnings management- a novel approach based on SEC XBRL filings / |
| Statement of responsibility, etc. | Klaus Henselmann, Dominik Ditter, Elisabeth Scherr |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Date of publication, distribution, etc. | 2015. |
| 336 ## - CONTENT TYPE | |
| Content type term | txt |
| 337 ## - MEDIA TYPE | |
| Media type term | unmediated |
| 338 ## - CARRIER TYPE | |
| Carrier type code | volumes |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE | |
| Title | Journal of Emerging Technologies in Accounting |
| Number of part/section of a work | 12, page 117-151 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | The SEC XBRL mandate enables the gathering of accounting numbers to be fully automatic in a database-like manner that provides vast opportunities for financial analysis. Using this functionality, this study proposes a simple analytical prescreening measure that uses abnormal digit distributions at the firm-year level to identify firms suspected of having managed earnings. On average, we find that the constructed measure indicates a greater amount of irregularities in the reported accounting numbers of firms with higher incentives to engage in earnings management. The suggested XBRL-enhanced digit analysis approach may provide the SEC and investors a simple measure to flag financial reports carrying a higher probability of human interaction. |
| 521 ## - TARGET AUDIENCE NOTE | |
| Target audience note | Accountancy. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Digit analysis. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Benford's law. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Earnings management. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Earnings benchmark. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Articles |
| Source of classification or shelving scheme | Library of Congress Classification |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| Cataloger's initials, CIN (RLIN) | 78175 |
| First Date, FD (RLIN) | 136538 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Total Checkouts | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Library of Congress Classification | Not For Loan | Manila Tytana Colleges Library | Manila Tytana Colleges Library | REFERENCE SECTION | 05/05/2016 | 05/05/2016 | 05/05/2016 | Articles |