JORDAN, C. E.; CLARK, S. J. Do Financial Items Determined Using Estimates and/or Professional Judgment Adhere to Benford’s Law of First Digits?. Journal of Applied Business and Economics, [S. l.], v. 24, n. 4, 2022. DOI: 10.33423/jabe.v24i4.5350. Disponível em: https://articlegateway.com/index.php/JABE/article/view/5350. Acesso em: 24 aug. 2024.