Predicting intentional accounting misreporting
Monday, March 2, 2020 - 10:40
in Mathematics & Economics
In the U.S. Securities and Exchange Commission (SEC) 10-K annual report filing for its financial year ending July 31, 2008, American jewellery retailer Zale Corporation ('Zales') mentioned the words 'advertising' or 'advertisement' 17 times. A year later, those same words showed up more than twice as often at 41 times.