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Moul, C., & Nye, J. (2015-05-26). Testing for Strategic Manipulation of Economic and Financial Data. In Benford's Law: Theory and Applications. : Princeton University Press. Retrieved 27 Feb. 2021, from https://princeton.universitypressscholarship.com/view/10.23943/princeton/9780691147611.001.0001/upso-9780691147611-chapter-013.