Anomolies in Income Numbers: Evidence of Goal Oriented Behavior.
研究发现新西兰公司盈利数字中第二位数字（尤其是零）的出现频率显著偏离预期，可能表明企业存在目标导向或目标达成行为。
Abstract This Note reports that the frequency of occurrence of certain second digits (especially zero) contained in earnings numbers of New Zealand firms departs significantly from expectations. Specifically, there is a much higher than expected frequency of zeros and a less than expected frequency of nines as the second-from-the-left most digit in reported earnings. This abnormality may provide evidence of goal oriented or goal achieving behavior.