Predictability of financial statements fraud-risk using Benford’s Law
نویسندگان
چکیده
The main objective of this research is to investigate the Predictability Financial Statements Fraud-Risk Using Benford’s Law on Tehran Stock Exchange. Therefore, based financial fraud detection criteria, a sample 50 companies was extracted that 25 had fraud-risk in statements (experimental group) and did not have (control group). Next, frequency distribution first left digit numbers as well ratios both groups extracted, their conformity with evaluated through chi-square test hypotheses. comparison between mentioned showed significant difference. result indicates law cannot predict companies, other words, separate from those without statements.
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ژورنال
عنوان ژورنال: Cogent economics & finance
سال: 2021
ISSN: ['2332-2039']
DOI: https://doi.org/10.1080/23322039.2021.1889756