Testing firm-level data quality in China against Benford’s Law
Author
Abstract
Suggested Citation
DOI: 10.1016/j.econlet.2020.109182
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Bernhard Rauch & Max Göttsche & Gernot Brähler & Stefan Engel, 2011. "Fact and Fiction in EU‐Governmental Economic Data," German Economic Review, Verein für Socialpolitik, vol. 12(3), pages 243-255, August.
- Mr. Jesus R Gonzalez-Garcia & Mr. Gonzalo C Pastor Campos, 2009. "Benford’s Law and Macroeconomic Data Quality," IMF Working Papers 2009/010, International Monetary Fund.
- Deckert, Joseph & Myagkov, Mikhail & Ordeshook, Peter C., 2011. "Benford's Law and the Detection of Election Fraud," Political Analysis, Cambridge University Press, vol. 19(3), pages 245-268, July.
- Tomasz Kamil Michalski & Guillaume Stoltz, 2010.
"Do countries falsify economic date strategically? Some evidence that they do,"
Working Papers
hal-00540794, HAL.
- Tomasz Kamil Michalski & Guillaume Stoltz, 2010. "Do countries falsify economic data strategically? Some evidence that they do," Post-Print hal-00543490, HAL.
- Gilles Stoltz & Tomasz Michalski, 2010. "Do countries falsify economic date strategically? Some evidence that they do," Working Papers hal-00579319, HAL.
- Tomasz Michalski & Gilles Stoltz, 2010. "Do Countries falsify Economic Data Strategically? Some Evidence That They Do," DEGIT Conference Papers c015_018, DEGIT, Dynamics, Economic Growth, and International Trade.
- Tomasz Michalski & Gilles Stoltz, 2013. "Do Countries Falsify Economic Data Strategically? Some Evidence that They Do," Working Papers hal-01903804, HAL.
- Michalski, Tomasz & Stoltz, Gilles, 2010. "Do countries falsify economic date strategically? Some evidence that they do," HEC Research Papers Series 930, HEC Paris.
- Tomasz Kamil Michalski & Guillaume Stoltz, 2010. "Do countries falsify economic data strategically? Some evidence that they do," Post-Print hal-00543492, HAL.
- Gregory Chow, 2006. "Are Chinese Official Statistics Reliable?," CESifo Economic Studies, CESifo Group, vol. 52(2), pages 396-414, June.
- Tomasz Michalski & Gilles Stoltz, 2013.
"Do Countries Falsify Economic Data Strategically? Some Evidence That They Might,"
The Review of Economics and Statistics, MIT Press, vol. 95(2), pages 591-616, May.
- Tomasz Michalski & Gilles Stoltz, 2013. "Do countries falsify economic data strategically? Some evidence that they might," Post-Print halshs-00482106, HAL.
- Rauch Bernhard & Göttsche Max & Engel Stefan & Brähler Gernot, 2011. "Fact and Fiction in EU-Governmental Economic Data," German Economic Review, De Gruyter, vol. 12(3), pages 243-255, August.
- Nuno Fernandes & José Guedes, 2010. "Keeping Up with the Joneses: A Model and a Test of Collective Accounting Fraud," European Financial Management, European Financial Management Association, vol. 16(1), pages 72-93, January.
- Hongbin Cai & Qiao Liu, 2009.
"Competition and Corporate Tax Avoidance: Evidence from Chinese Industrial Firms,"
Economic Journal, Royal Economic Society, vol. 119(537), pages 764-795, April.
- Hongbin Cai & Qiao Liu, 2009. "Competition and Corporate Tax Avoidance: Evidence from Chinese Industrial Firms," Economic Journal, Royal Economic Society, vol. 119(537), pages 764-795, April.
- Steven J. Miller, 2015. "Benford's Law: Theory and Applications," Economics Books, Princeton University Press, edition 1, number 10527.
- Lucio Barabesi & Andrea Cerasa & Andrea Cerioli & Domenico Perrotta, 2018. "Goodness-of-Fit Testing for the Newcomb-Benford Law With Application to the Detection of Customs Fraud," Journal of Business & Economic Statistics, Taylor & Francis Journals, vol. 36(2), pages 346-358, April.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Wang, Delu & Chen, Fan & Mao, Jinqi & Liu, Nannan & Rong, Fangyu, 2022. "Are the official national data credible? Empirical evidence from statistics quality evaluation of China's coal and its downstream industries," Energy Economics, Elsevier, vol. 114(C).
- Jaroslav Petráš & Marek Pavlík & Ján Zbojovský & Ardian Hyseni & Jozef Dudiak, 2023. "Benford’s Law in Electric Distribution Network," Mathematics, MDPI, vol. 11(18), pages 1-27, September.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Holz, Carsten A., 2014.
"The quality of China's GDP statistics,"
China Economic Review, Elsevier, vol. 30(C), pages 309-338.
- Holz, Carsten, 2013. "The Quality of China's GDP Statistics," MPRA Paper 51864, University Library of Munich, Germany.
- Carsten A. Holz, 2014. "The Quality of China’s GDP Statistics," a/ Working Papers Series 1403, Italian Association for the Study of Economic Asymmetries, Rome (Italy).
- T. Mir, 2016. "The leading digit distribution of the worldwide illicit financial flows," Quality & Quantity: International Journal of Methodology, Springer, vol. 50(1), pages 271-281, January.
- Koch, Christoffer & Okamura, Ken, 2020. "Benford’s Law and COVID-19 reporting," Economics Letters, Elsevier, vol. 196(C).
- Vadim S. Balashov & Yuxing Yan & Xiaodi Zhu, 2020. "Who Manipulates Data During Pandemics? Evidence from Newcomb-Benford Law," Papers 2007.14841, arXiv.org, revised Jan 2021.
- Ausloos, Marcel & Cerqueti, Roy & Mir, Tariq A., 2017.
"Data science for assessing possible tax income manipulation: The case of Italy,"
Chaos, Solitons & Fractals, Elsevier, vol. 104(C), pages 238-256.
- Marcel Ausloos & Roy Cerqueti & Tariq A. Mir, 2017. "Data science for assessing possible tax income manipulation: The case of Italy," Papers 1709.02129, arXiv.org.
- Tariq Ahmad Mir & Marcel Ausloos & Roy Cerqueti, 2014. "Benford's law predicted digit distribution of aggregated income taxes: the surprising conformity of Italian cities and regions," Papers 1410.2890, arXiv.org.
- Mir, T.A., 2014. "The Benford law behavior of the religious activity data," Physica A: Statistical Mechanics and its Applications, Elsevier, vol. 408(C), pages 1-9.
- Demir, Banu & Javorcik, Beata, 2020. "Trade policy changes, tax evasion and Benford's law," Journal of Development Economics, Elsevier, vol. 144(C).
- Aineas Kostas Mallios, 2023. "Manipulation in reported dividends: Empirical evidence from US banks," Economics Bulletin, AccessEcon, vol. 43(1), pages 441-461.
- Ronelle Burger & Canh Thien Dang & Trudy Owens, 2017. "Better performing NGOs do report more accurately: Evidence from investigating Ugandan NGO financial accounts," Discussion Papers 2017-10, University of Nottingham, CREDIT.
- Timothy C. Irwin, 2015.
"Defining The Government'S Debt And Deficit,"
Journal of Economic Surveys, Wiley Blackwell, vol. 29(4), pages 711-732, September.
- Mr. Timothy C Irwin, 2015. "Defining the Government’s Debt and Deficit," IMF Working Papers 2015/238, International Monetary Fund.
- Banu Demir Pakel & Beata Smarzynska Javorcik & Beata Smarzynska Javorcik, 2018.
"Forensics, Elasticities and Benford's Law,"
CESifo Working Paper Series
7266, CESifo.
- Javorcik, Beata & Demir, Banu, 2018. "Forensics, Elasticities and Benford's Law," CEPR Discussion Papers 12798, C.E.P.R. Discussion Papers.
- Dang, Canh Thien & Owens, Trudy, 2020.
"Does transparency come at the cost of charitable services? Evidence from investigating British charities,"
Journal of Economic Behavior & Organization, Elsevier, vol. 172(C), pages 314-343.
- Canh Thien Dang & Trudy Owens, 2019. "Does transparency come at the cost of charitable services? Evidence from investigating British charities," Discussion Papers 2019-02, University of Nottingham, CREDIT.
- Dang, Canh Thien & Owens, Trudy, 2020. "Does transparency come at the cost of charitable services? Evidence from investigating British charities," LSE Research Online Documents on Economics 103943, London School of Economics and Political Science, LSE Library.
- Biswas, Amit K. & von Hagen, Jürgen & Sarkar, Sandip, 2022. "FDI Mismatch, trade Mis-reporting, and hidden capital Movements: The USA - China case," Journal of International Money and Finance, Elsevier, vol. 120(C).
- Thomas Stoerk, 2015. "Statistical corruption in Beijing’s air quality data has likely ended in 2012," GRI Working Papers 194, Grantham Research Institute on Climate Change and the Environment.
- Mukherjee, Abhiroop & Panayotov, George & Shon, Janghoon, 2021. "Eye in the sky: Private satellites and government macro data," Journal of Financial Economics, Elsevier, vol. 141(1), pages 234-254.
- Montag, Josef, 2017. "Identifying odometer fraud in used car market data," Transport Policy, Elsevier, vol. 60(C), pages 10-23.
- Liu, Renliang & Sheng, Liugang & Wang, Jian, 2023. "Faking trade for capital control evasion: Evidence from dual exchange rate arbitrage in China," Journal of International Money and Finance, Elsevier, vol. 138(C).
- Ausloos, Marcel & Ficcadenti, Valerio & Dhesi, Gurjeet & Shakeel, Muhammad, 2021.
"Benford’s laws tests on S&P500 daily closing values and the corresponding daily log-returns both point to huge non-conformity,"
Physica A: Statistical Mechanics and its Applications, Elsevier, vol. 574(C).
- Marcel Ausloos & Valerio Ficcadenti & Gurjeet Dhesi & Muhammad Shakeel, 2021. "Benford's laws tests on S&P500 daily closing values and the corresponding daily log-returns both point to huge non-conformity," Papers 2104.07962, arXiv.org.
- Katherine M. Anderson & Kevin Dayaratna & Drew Gonshorowski & Steven J. Miller, 2022. "A New Benford Test for Clustered Data with Applications to American Elections," Stats, MDPI, vol. 5(3), pages 1-15, August.
More about this item
Keywords
Data quality; China; Benford’s Law;All these keywords.
JEL classification:
- C81 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Methodology for Collecting, Estimating, and Organizing Microeconomic Data; Data Access
- P20 - Political Economy and Comparative Economic Systems - - Socialist and Transition Economies - - - General
Statistics
Access and download statisticsCorrections
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:eee:ecolet:v:192:y:2020:i:c:s0165176520301361. See general information about how to correct material in RePEc.
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.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/ecolet .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.