Open AccessDo Financial Items Determined Using Estimates and/or Professional Judgment Adhere to Benford’s Law of First Digits?
Publication year - 2022
Publication title -
the journal of applied business and economics
Language(s) - English
Resource type - Journals
ISSN - 1499-691X
DOI - 10.33423/jabe.v24i4.5350
Subject(s) - benford's law , depreciation (economics) , numeral system , actuarial science , statement (logic) , revenue , financial statement , law , economics , accounting , econometrics , business , statistics , mathematics , political science , arithmetic , audit , microeconomics , profit (economics) , financial capital , capital formation