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Applying Benford’s law to detect earnings management

Author

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  • Sylwestrzak Marek

    (Department of Finance and Accounting Faculty of Economic Sciences University of Warsaw, Poland)

Abstract

– This paper analyzes the role of Benford’s law in the detection of earnings management in Poland. Previous research that uses Benford’s law does not split the sample into a fraud and a control group; however, this method is used in logistic regression and data mining analysis.

Suggested Citation

  • Sylwestrzak Marek, 2023. "Applying Benford’s law to detect earnings management," Journal of Economics and Management, Sciendo, vol. 45(1), pages 216-236, January.
    • Handle: RePEc:vrs:jecman:v:45:y:2023:i:1:p:216-236:n:7
    DOI: 10.22367/jem.2023.45.10
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    References listed on IDEAS

    as
    1. Alex Ely Kossovsky, 2021. "On the Mistaken Use of the Chi-Square Test in Benford’s Law," Stats, MDPI, vol. 4(2), pages 1-35, May.
    2. Sitsofe Tsagbey & Miguel de Carvalho & Garritt L. Page, 2017. "All Data are Wrong, but Some are Useful? Advocating the Need for Data Auditing," The American Statistician, Taylor & Francis Journals, vol. 71(3), pages 231-235, July.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    earnings management; digital analysis; Polish companies.;
    All these keywords.

    JEL classification:

    • C46 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: Special Topics - - - Specific Distributions
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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