Benford's law : (Record no. 77628)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01462nab a2200253Ia 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | PILC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20221123182307.0 |
| 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 | Alali, Fatima A. |
| 245 1# - TITLE STATEMENT | |
| Title | Benford's law : |
| Remainder of title | analyzing a decade of financial data / |
| Statement of responsibility, etc. | Fatima A. Alali, Silvia Romero |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Date of publication, distribution, etc. | 2013. |
| 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 | 10, page 1-39 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This study uses a decade of financial accounting data to examine if and how they depart from Benford's Law. Using a large sample of U.S. public companies, we conduct an analysis of the first-two digits of data items generally used in research to measure total accruals and discretionary accruals and where fraud, restatements, and enforcement actions are revealed. We break down a decade of data into six subperiods; pre-SOX Period (2001), SOX 1 Period (2002-2003), SOX 2 Period (2004-2006), SOX 3 Period (2007), Crisis 1 Period (2008), and Crisis 2 Period (2009-2010). We find different indicators of manipulation during the periods studied, as well as differences between small and big companies and companies audited by Big 4 and non-Big 4 firms. |
| 521 ## - TARGET AUDIENCE NOTE | |
| Target audience note | Accountancy. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Accrual basis accounting. |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Benford's Law. |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Romero, Silvia. |
| 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) | 80627 |
| First Date, FD (RLIN) | 138990 |
| 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 | Full call number | 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 | 09/28/2017 | Bound | 09/28/2017 | 09/28/2017 | Articles |