期刊名称：Journal of Information and Organizational Sciences
印刷版ISSN：1846-3312
电子版ISSN：1846-9418
出版年度：2011
卷号：35
期号：2
页码：215-228
出版社：Faculty of Organization and Informatics University of Zagreb
摘要：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.
关键词：Benford's Law; first digit test; net income values analysis; data auditing
