Physica A: Statistical Mechanics and its Applications 492(1), pp. 878-888.
ISSN/ISBN: Not available at this time. DOI: 10.1016/j.physa.2017.11.017
Abstract: We discuss a common suspicion about reported financial data, in 10 industrial sectors of the 6 so called “main developing countries” over the time interval [2000–2014]. These data are examined through Benford’s law first significant digit and through distribution distances tests.
Bibtex:
@Article{,
author={Shi, Jing and Ausloos, Marcel and Zhu, Tingting},
title={{Benford’s law first significant digit and distribution distances for testing the reliability of financial reports in developing countries}},
journal={Physica A: Statistical Mechanics and its Applications},
year={2018},
volume={492},
number={C},
pages={878--888},
doi={10.1016/j.physa.2017.11.017},
url={https://ideas.repec.org/a/eee/phsmap/v492y2018icp878-888.html}
}
Reference Type: Journal Article
Subject Area(s): Accounting, Economics