This paper uses annual accounting data to show that the frequency of occurrence of the first and second digits contained in the income numbers of companies, listed in the Istanbul Stock Exchange, does not deviate significantly from expectations.
Al‐Darayseh, M., Hussain, I. and Waples, E. (2000), "Reliability in Income Numbers for Investment Decision: The Case of the Istanbul Stock Market", Managerial Finance, Vol. 26 No. 12, pp. 26-31. https://doi.org/10.1108/03074350010767025Download as .RIS
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