New Trends 2013 - Proceedings of 8th international scientific conference. Private College of Economics Studies Znojmo, p.52-57.
ISSN/ISBN: 978-80-87314-54-8 DOI: Not available at this time.
Note - this is a foreign language paper: CZE
Abstract: This paper analyzes the reliability of the financial data of a specific municipality. The author applied Benford's test, as an initial test of First Instance, to financial data on public expenditures contained in the statement of budgetary implementation and control for Znojmo for the years 2010-2012. Subsequently, the same test is applied to the set of all incoming invoices for the period 2010-2012. The aim of the application of this test is to determine whether the financial data for Znojmo has a higher probability of manipulation.
Bibtex:
@inproceedings{,
AUTHOR={Michal Plaček},
TITLE={Is data of Znojmo reliable?},
BOOKTITLE={New Trends 2013 - Proceedings of 8th international scientific conference},
ADDRESS={Private College of Economic Studies Znojmo},
YEAR={2013},
PAGES={52--57},
URL={http://trendy.svse.cz/uploads/File/Sborniky/NT/NT_2013.pdf},
}
Reference Type: Conference Paper
Subject Area(s): Economics