Browsing NHH Brage by Journals "Journal of Business Finance & Accounting"
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Rounding up performance measures in German firms: Earnings cosmetics or earnings management on a larger scale? (Peer reviewed; Journal article, 2020)We use Benford's Law to provide evidence that German firms round up both their net income and earnings per share. We use the introduction of the euro to show that round earnings numbers are likely the result of earnings ...