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dc.contributor.authorZhu, Tingtingen
dc.contributor.authorShi, Jingen
dc.contributor.authorAusloo, Marcelen
dc.date.accessioned2018-11-22T13:07:34Z
dc.date.available2018-11-22T13:07:34Z
dc.date.issued2017-11-24
dc.identifier.citationShi, J., Ausloos, M. and Zhu T. (2018) Benfords law first significant digit and distribution distances for testing the reliability of financial reports in developing countries. Physica A Statistical Mechanics and its Applications, 492, pp. 878-888en
dc.identifier.issn0378-4371
dc.identifier.urihttp://hdl.handle.net/2086/17257
dc.description.abstractWediscuss 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. It is shown that several visually anomalous data have to be a priori removed. Thereafter, the distributions much better follow the first digit significant law, indicating the usefulness of a Benford’s law test from the research starting line. The same holds true for distance tests. A few outliers are pointed out.en
dc.language.isoenen
dc.publisherElsevieren
dc.subjectBenford's law(BL)en
dc.subjectOutliersen
dc.subjectDistributions distance to BLen
dc.titleBenford's law first significant digit and distribution distances for testing the reliability of finanical reports in developing countriesen
dc.typeArticleen
dc.identifier.doihttps://doi.org/10.1016/j.physa.2017.11.017
dc.peerreviewedYesen
dc.fundern/aen
dc.projectidn/aen
dc.cclicenceCC-BY-NCen
dc.date.acceptance2017-11-12en
dc.exception.reasonfull text not deposited within three months of acceptance dateen
dc.researchinstituteFinance and Banking Research Group (FiBRe)en


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