IDEAS home Printed from https://ideas.repec.org/a/boh/actaub/v13y2010i4p39-46.html
   My bibliography  Save this article

The examination of the validity of Bendford´s model in scope of accounting data of entrepreneurial units in the Czech Republic

Author

Listed:
  • Petr Hanzal

    () (University of South Bohemia in České Budějovice)

  • Ivana Faltová Leitmanová

    () (University of South Bohemia in České Budějovice)

Abstract

The aim of this paper is to prove the validity, alternatively to elaborate the Benford’s model, in the scope of accounting data, gained from the entrepreneurial units in the Czech republic, as the part of study of the external regional economic relations at the level of the entrepreneurial subjects. The result of the examination should be considered as the contribution to the information system of the tax authorities, disposable to detect of the fraud in accounting data and to improve the efficiency of the tax inspections.

Suggested Citation

  • Petr Hanzal & Ivana Faltová Leitmanová, 2010. "The examination of the validity of Bendford´s model in scope of accounting data of entrepreneurial units in the Czech Republic," Acta Universitatis Bohemiae Meridionales, University of South Bohemia in Ceske Budejovice, vol. 13(4), pages 39-46.
  • Handle: RePEc:boh:actaub:v:13:y:2010:i:4:p:39-46
    as

    Download full text from publisher

    File URL: http://ojs.ef.jcu.cz/acta/article/download/366/362
    Download Restriction: no

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:boh:actaub:v:13:y:2010:i:4:p:39-46. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Tereza Š ástková). General contact details of provider: http://edirc.repec.org/data/efjcucz.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.