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Izvorni znanstveni članak
Analysis of Top 500 Central and East European Companies Net Income Using Benford's Law
Mario Žgela
orcid.org/0000-0002-9908-2397
; Croatian National Bank, Zagreb, Croatia
Jasminka Dobša
; Faculty of Organization and Informatics, University of Zagreb, Varaždin, Croatia
| Puni tekst: engleski, pdf (304 KB) | str. 215-228 | citiraj | |
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APA 6th Edition Žgela, M. i Dobša, J. (2011). Analysis of Top 500 Central and East European Companies Net Income Using Benford's Law. Journal of Information and Organizational Sciences, 35 (2), 215-228. Preuzeto s https://hrcak.srce.hr/75210 MLA 8th Edition Žgela, Mario i Jasminka Dobša. "Analysis of Top 500 Central and East European Companies Net Income Using Benford's Law." Journal of Information and Organizational Sciences, vol. 35, br. 2, 2011, str. 215-228. https://hrcak.srce.hr/75210. Citirano 21.02.2020. Chicago 17th Edition Žgela, Mario i Jasminka Dobša. "Analysis of Top 500 Central and East European Companies Net Income Using Benford's Law." Journal of Information and Organizational Sciences 35, br. 2 (2011): 215-228. https://hrcak.srce.hr/75210 Harvard Žgela, M., i Dobša, J. (2011). 'Analysis of Top 500 Central and East European Companies Net Income Using Benford's Law', Journal of Information and Organizational Sciences, 35(2), str. 215-228. Preuzeto s: https://hrcak.srce.hr/75210 (Datum pristupa: 21.02.2020.) Vancouver Žgela M, Dobša J. Analysis of Top 500 Central and East European Companies Net Income Using Benford's Law. Journal of Information and Organizational Sciences [Internet]. 2011 [pristupljeno 21.02.2020.];35(2):215-228. Dostupno na: https://hrcak.srce.hr/75210 IEEE M. Žgela i J. Dobša, "Analysis of Top 500 Central and East European Companies Net Income Using Benford's Law", Journal of Information and Organizational Sciences, vol.35, br. 2, str. 215-228, 2011. [Online]. Dostupno na: https://hrcak.srce.hr/75210. [Citirano: 21.02.2020.] |
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Sažetak
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.
Ključne riječi
Benford's Law; first digit test; net income values analysis; data auditing
Hrčak ID: 75210
URI
https://hrcak.srce.hr/75210
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