Benford's law first significant digit and distribution distances for testing the reliability of financial reports in developing countries
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- Shi, Jing & Ausloos, Marcel & Zhu, Tingting, 2018. "Benford’s law first significant digit and distribution distances for testing the reliability of financial reports in developing countries," Physica A: Statistical Mechanics and its Applications, Elsevier, vol. 492(C), pages 878-888.
References listed on IDEAS
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Cited by:
- Natasa Omerzu & Iztok Kolar, 2019. "Do the Financial Statements of Listed Companies on the Ljubljana Stock Exchange Pass the Benford’s Law Test?," International Business Research, Canadian Center of Science and Education, vol. 12(1), pages 54-64, January.
- Ausloos, Marcel & Cerqueti, Roy & Bartolacci, Francesca & Castellano, Nicola G., 2018.
"SME investment best strategies. Outliers for assessing how to optimize performance,"
Physica A: Statistical Mechanics and its Applications, Elsevier, vol. 509(C), pages 754-765.
- Marcel Ausloos & Roy Cerqueti & Francesca Bartolacci & Nicola G. Castellano, 2018. "SME investment best strategies. Outliers for assessing how to optimize performance," Papers 1807.09583, arXiv.org.
- 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.
- Willis A. Jones, 2020. "A Benford Analysis of National Collegiate Athletic Association Division I Finance Data," Journal of Sports Economics, , vol. 21(3), pages 234-255, April.
- Roy Cerqueti & Claudio Lupi, 2021.
"Some New Tests of Conformity with Benford’s Law,"
Stats, MDPI, vol. 4(3), pages 1-17, September.
- Roy Cerqueti & C Lupi, 2021. "Some New Tests of Conformity with Benford’s Laws," Post-Print hal-03789183, HAL.
- Marcel Ausloos, 2020.
"Valuation Models Applied to Value-Based Management—Application to the Case of UK Companies with Problems,"
Forecasting, MDPI, vol. 2(4), pages 1-17, December.
- Marcel Ausloos, 2020. "Valuation Models Applied to Value-Based Management. Application to the Case of UK Companies with Problems," Papers 2012.11595, arXiv.org.
- Lee, Kang-Bok & Han, Sumin & Jeong, Yeasung, 2020. "COVID-19, flattening the curve, and Benford’s law," Physica A: Statistical Mechanics and its Applications, Elsevier, vol. 559(C).
- Herteliu, Claudiu & Jianu, Ionel & Dragan, Irina Maria & Apostu, Simona & Luchian, Iuliana, 2021. "Testing Benford’s Laws (non)conformity within disclosed companies’ financial statements among hospitality industry in Romania," Physica A: Statistical Mechanics and its Applications, Elsevier, vol. 582(C).
- Cerqueti, Roy & Maggi, Mario, 2021. "Data validity and statistical conformity with Benford’s Law," Chaos, Solitons & Fractals, Elsevier, vol. 144(C).
- Cunjak Mataković Ivana, 2019. "The empirical analysis of financial reports of companies in Croatia: Benford distribution curve as a benchmark for first digits," Croatian Review of Economic, Business and Social Statistics, Sciendo, vol. 5(2), pages 90-100, December.
- Etienne Harb & Nohade Nasrallah & Rim El Khoury & Khaled Hussainey, 2022. "Applying Benford’s Law to detect accounting data manipulation in the pre-and post-financial engineering periods: Evidence from Lebanon," Working Papers of LaRGE Research Center 2022-10, Laboratoire de Recherche en Gestion et Economie (LaRGE), Université de Strasbourg.
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