Do Financial Items Determined Using Estimates and/or Professional Judgment Adhere to Benford’s Law of First Digits?
Autor: | Jordan, Charles E.1, Clark, Stanley J.2 |
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Zdroj: | Journal of Applied Business & Economics. 2022, Vol. 24 Issue 4, p10-21. 12p. |
Databáze: | Business Source Ultimate |
Externí odkaz: |