Essays about: "Benford s Law"

Showing result 1 - 5 of 7 essays containing the words Benford s Law.

1. 1. Accounting manipulation : analyzing corporate subsidy recipients during the covid-19 pandemic

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Henric Mörch; Hampus Hällgren; [2022]
   Keywords : accounting manipulation; fraud; earnings management; Benford’s Law; the Jones Model;

   Abstract : In response to the reported increase in accounting crime and suspected fraud in conjunction with the adjustment subsidies initialized during the covid-19 pandemic of 2020, we conducted a study examining accounting manipulation. Based on an explanatory theory for fraud, the Fraud Triangle, we theorize that the financial circumstances that companies experienced during the pandemic and the government subsidies created an environment where accounting manipulation could occur. READ MORE

3. 2. Benford’s law applied to sale prices on the Swedish housing market

   University essay from Stockholms universitet/Statistiska institutionen

   Author : Belit Ay; Nabiel Efrem; [2021]
   Keywords : Benford’s law; sale price; housing market;

   Abstract : Benford’s law is based on an observation that certain digits occur more often than others in a set of numbers. This have provided researchers to apply the law in different areas including identifying digit patterns and manipulated data. To our knowledge, this have yet not been tested in the Swedish housing market. READ MORE

4. 3. Financial Applications of Benford’s Law - A Mathematical Approach for Analyzing Financial Market Behaviour

   University essay from KTH/Matematisk statistik

   Author : Peter Lindgren; Lucas Ternqvist; [2021]
   Keywords : Benford s Law; Financial market; Chi-square test; Index Indices ; Equity Equities ; Technical analysis; Volatility; Volume; Forecasting; Benfords Lag; Finansmarknaden; Chi-square test; Index; Aktier; Teknisk Analys; Volatilitet; Volym; Prognosticering;

   Abstract : The increasing usage of algorithms and extensive collections of data have changed the discipline of finance and created new possibilities for analyzing the financial markets. To further explore the potential of developing new methods for understanding financial market behaviour, this thesis examines the first digit probability distribution of Benford's Law and its applicability within the financial markets. READ MORE

5. 4. Benford’s Law: Analysis of the trustworthiness of COVID-19 reporting in the context of different political regimes

   University essay from Mälardalens högskola/Akademin för utbildning, kultur och kommunikation

   Author : Leonid Burlac; Nikolaos Giannakis; [2021]
   Keywords : Benford s law; Covid-19; Chi-square; MAD; distribution distance;

   Abstract : In order for governments and demographers to, among other things, design policies and pensionplans, as well as for insurance companies to offer policies that serve general public, having reliable mortality data plays a crucial role. The academic world works actively in developing tools (models and methods) that can, based on collected mortality data, forecast future death rates in the observed population. READ MORE

6. 5. Assessing practicalities of Benford’s Law - A study of the law’s potential to detect fraud in transactional data

   University essay from Lunds universitet/Nationalekonomiska institutionen

   Author : Jacob Wennberg; Esaias Rosencrantz Ollén; [2021]
   Keywords : Benford; Benford s Law; AML; Fraud; Kolmogorov-Smirnov; Business and Economics;

   Abstract : Abstract In modern anti-money laundering operations, data analysis plays a vital role. One method of detecting fraudulent data is Benford’s law, which predicts the distribution of the first significant digits in logarithmically distributed data. Deviation from Benford’s law in data where it should be present might indicate manipulated data. READ MORE