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...

Cur síos iomlán

Sonraí bibleagrafaíochta
Príomhchruthaitheoirí: Ionel Jianu, Iulia Jianu
Formáid: Alt
Teanga:English
Foilsithe / Cruthaithe: MDPI AG 2021-04-01
Sraith:Entropy
Ábhair:
Rochtain ar líne:https://www.mdpi.com/1099-4300/23/5/557