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Grabiński, K and Paszek, Z (2013)

Examining Reliability of Large Financial Datasets Using Benford's Law

Economic Themes Vol. 51 Issue 3, pp. 515-524.

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Abstract: In the article, the authors have analyzed large financial datasets from the perspective of consistency with Benford'a law. Two groups of datasets have been investigated: selected accounting items reported by European publicly listed companies and profitability rations. We argue that if datasets representing components of financial ratios are reliable from Benford's law perspective, also datasets representing financial ratios build on these accounting items are reliable. Presented study provides evidence that if large financial datasets are of high quality, also datasets constructed on previous datasets are of high quality.


Bibtex:
@article{, title={Examining Reliability of Large Financial Datasets Using Benford's Law}, author={Grabi{\'n}ski, Konrad and Paszek, Zbigniew}, journal={Economic Themes}, volume={51}, number={3}, year={2013} pages={515--524}, }


Reference Type: Journal Article

Subject Area(s): Accounting, Economics