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Hanzal, P and Faltová LI (2010)

Ověření platnosti Benfordova modelu v oboru účetních dat podnikatelských subjektů v České republice [The Examination of the Validity of Benford's model on Scope of Accounting Data of Entepreneurial Units in the Czech Republic]

Acta Universitatis Bohemiae Mendionales, č. 4, s. 39-45.

ISSN/ISBN: 1212-3285 DOI: Not available at this time.

Note - this is a foreign language paper: CZE

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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 entepreneurial units in the Czech republic, as the part of study of the external regional economic relations at the level of the entepreneurial 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 the efficiency of the tax inspections.

@article{, title={Ov{\v{e}}{\v{r}}en{\'\i} platnosti Benfordova modelu v oboru {\'u}{\v{c}}etn{\'\i}ch dat podnikatelsk{\`y}ch subjekt{\uu} v {\v{C}}esk{\'e} republice}, author={Hanzal, Petr and Faltov{\'a} Leitmanov{\'a}, Ivana}, journal={Acta universitatis Bohemiae meridionales: v{\v{e}}deck{\`y} {\v{c}}asopis pro ekonomiku, {\v{r}}{\'\i}zen{\'\i} a obchod}, number={4}, year={2010}, publisher={EF, J{\v{C}}U, {\v{C}}esk{\'e} Bud{\v{e}}jovice}, ISSN={1212-3285}, }

Reference Type: Journal Article

Subject Area(s): Accounting