Reliability of Financial Information from the Perspective of Benford’s Law

This study investigates the conformity to Benford’s Law of the information disclosed in financial statements. Using the first digit test of Benford’s Law, the study analyses the reliability of financial information provided by listed companies on an emerging capital market before and after the imple...

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Detalles Bibliográficos
Autores principales: Jianu, Ionel, Jianu, Iulia
Formato: Online Artículo Texto
Lenguaje:English
Publicado: MDPI 2021
Materias:
Article
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8145560/
https://www.ncbi.nlm.nih.gov/pubmed/33946288
http://dx.doi.org/10.3390/e23050557

Internet

https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8145560/
https://www.ncbi.nlm.nih.gov/pubmed/33946288
http://dx.doi.org/10.3390/e23050557

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