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
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 20.04.2021.
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: 20.04.2021.)
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 20.04.2021.];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: 20.04.2021.]
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.