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Analysis of Top 500 Central and East European Companies Net Income Using Benford's Law

Journal of Information and Organizational Sciences

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Polje Vrijednost
Naslov Analysis of Top 500 Central and East European Companies Net Income Using Benford's Law
Autor Žgela, Mario
Dobša, Jasminka; Faculty of Organization and Informatics
Tema Benford's Law; first digit test; net income values analysis; data auditing
Opis There are numerous useful methods that can be conducted in data analysis in order to check data correctness and authenticity. One of contemporary and efficient methods is application of so-called Benford's Law. In this paper we examine ways of application of this law in investigation of specific net income number set. Our aim is to make a conclusion if this number set conforms to Benford's Law. An examination target focus is set on values of top 500 central and east European companies according to their income. Data set contains 1,500 records and spans through 3 years (2007, 2008 and 2009) including 500 net incomes per year. Research is based on net income profit and loss subsets as well as absolute values of net income. Analysis covers first digit Benford's Law test and proves conformance to Benford's Law of all observed subsets.
Izdavač University o Zagreb, Faculty of Organization and Informatics, Varaždin
Datum 2011-12-19
Vrsta resursa info:eu-repo/semantics/article
Peer-reviewed Article
Format (na primjer PDF) application/pdf
Identifikator http://jios.foi.hr/index.php/jios/article/view/205
Izvor Journal of Information and Organizational Sciences; Vol 35, No 2 (2011)
Jezik eng
Relacija http://jios.foi.hr/index.php/jios/article/view/205/132