حيدر علي المسعودي, رحاب صالح مغامس. Benford law is applied to expose income smoothing practices when measuring at fair value. IJAS [Internet]. 2024 Jul. 21 [cited 2025 Apr. 11];16(65):98-119. Available from: https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/2095