#2583. Detecting Financial Misreporting with Real Production Activity: Evidence from an Electricity Consumption Analysis*

December 2026publication date
Proposal available till 30-05-2025
4 total number of authors per manuscript3510 $

The title of the journal is available only for the authors who have already paid for
Journal’s subject area:
Finance;
Accounting;
Economics and Econometrics;
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Abstract:
The article discusses the question of whether the indicator of real production activity is useful, i.e. increase in electricity consumption at the enterprise level, to identify incorrect financial statements of enterprises. The results show that the difference between revenue growth and electricity consumption growth (i.e. growth wedge (GW)) is a useful indicator of financial misstatement.
Keywords:
accrual accounting; financial misreporting; forensic economics; fraud; nonfinancial information; real production

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