Enfoque Reflexão Contábil 37(1), pp. 21-38.
ISSN/ISBN: Not available at this time. DOI: 10.4025/enfoque.v37i1.35608
Note - this is a foreign language paper: POR
Abstract: This study aimed to analyze the applicability of the graphical analysis and the accounting model proposed by Santos, Diniz and Corrar (2005) and Nigrini (2000) of the Newcomb-Benford Law in the distribution of frequencies from the first to the fourth digits of the balances of the accounts of the Petrobrás Balance Sheets from 2008 to 2015. Based on the documentary analysis, a sample of 5,544 digits from the Balance Sheets published on Petrobras’ Investor Relations website (IR) was tabulated. The relevance of the work is proven by the distortions found for the second, third and fourth digits, indicating a need to monitor and control economic and nancial results so that managers can achieve greater rigor in monitoring, monitoring and transparency in relation Goals and strategies over time.
Bibtex:
@article{,
author = {Janaína Aparecida Joaquim de Oliveira and Carlos Eduardo Francischetti and Ronie Galeano and Clóvis Luís Padoveze and Marco Antonio Figueiredo Milani Filho},
year = {2018},
title = {Aplicações da Lei de Newcomb-Benford nas Demonstrações Financeiras da Petrobrás [Applications of the Newcomb-Benford on Financial statements of Petrobrás]
doi = {10.4025/enfoque.v37i1.35608},
}
Reference Type: Journal Article
Subject Area(s): Accounting