Do analysts’ EPS forecasts obey Benford’s Law? An empirical analysis

Do analysts’ EPS forecasts obey Benford’s Law? An empirical analysis

Benford’s law gives the expected frequencies of digits in tabulated data. In this study, I investigate the extent to which a sample of analysts’ earnings per share (EPS) forecasts obey Benford’s law. I conduct Benford’s law’s second digit and last-two digits tests on a sample of analyst EPS forecast...

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書目詳細資料
主要作者:	GOH, Clarence
格式:	text
語言:	English
出版:	Institutional Knowledge at Singapore Management University 2022
主題:	Benford’s law earnings per share forecasting Accounting Finance and Financial Management Portfolio and Security Analysis
在線閱讀:	https://ink.library.smu.edu.sg/soa_research/1976 https://ink.library.smu.edu.sg/context/soa_research/article/3003/viewcontent/4837_17106_1_10_20220804_pvoa_ccbyncsa.pdf
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