The empirical analysis of financial reports of companies in Croatia: Benford distribution curve as a benchmark for first digits
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DOI: 10.2478/crebss-2019-0014
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References listed on IDEAS
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More about this item
Keywords
Benford’s Law; Chi-square goodness-of-fit test; first digits; forensic accounting; Kolmogorov-Smirnov Z test;All these keywords.
JEL classification:
- C1 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General
- G3 - Financial Economics - - Corporate Finance and Governance
- M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
Statistics
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