Title:

Benford's Law, Small Business Financing Reporting, and Survival

Authors:

Pankaj C. Patel (Villanova U)
Mike G. Tsionas (U Lancaster)
Maria João Coelho Guedes (U Lisboa)

Journal:

Managerial and Decision Economics

Year:

2022

Volume:

43

Number:

8

Pages:

3301-3315

JEL codes:

M41 - Accounting
G32 - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure
L25 - Firm Performance: Size, Diversification and Scope, Age, Profit, and Sales