Applying Benford’s Law to detect accounting data manipulation in the pre-and post-financial engineering periods: Evidence from Lebanon
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More about this item
Keywords
Benford law; Frauds; Financial engineering; Reports of condition and income; CAMELS; Lebanon.;All these keywords.
JEL classification:
- G01 - Financial Economics - - General - - - Financial Crises
- G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2022-12-19 (Accounting and Auditing)
- NEP-ARA-2022-12-19 (MENA - Middle East and North Africa)
- NEP-BAN-2022-12-19 (Banking)
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