Applying Benford’s law to detect accounting data manipulation in the pre- and post-financial engineering periods
Purpose Lebanon has faced one of the most severe financial and economic crises since the end of 2019. The practices of the Lebanese banks are blamed for dangerously exposing economic agents and precipitating the current financial collapse. This paper examines the patterns of manipulation of the 10 b...
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2023
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| Online Access: | http://hdl.handle.net/10725/14856 https://doi.org/10.1108/JAAR-05-2022-0097 http://libraries.lau.edu.lb/research/laur/terms-of-use/articles.php https://www.emerald.com/insight/content/doi/10.1108/JAAR-05-2022-0097/full/html |
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