Utilization of Benford's Law by Testing Government Macroeconomics Data

被引：0
|
作者：
Placek, Michal [1 ]
机构：
[1] SVSE Private Coll Econ Studies Znojmo, Dept Finance & Accounting, Znojmo 66902, Czech Republic
来源：
EUROPEAN FINANCIAL SYSTEMS 2013: PROCEEDINGS OF THE 10TH INTERNATIONAL SCIENTIFIC CONFERENCE | 2013年
关键词：
Benford's law; Z test; Government data; manipulation;
D O I：
暂无
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
This article builds on research published in the article "Fact and Fiction in EU Govermnental Economics Data" (Rauch, Gottsche, Brahler, 2011). By exploring the possibilities of applying Benford's Law as a useful instrument for detecting data manipulation, this instrument is applied to the Czech Republic, especially on monthly data of exports and imports for the period 1996-2012, which make up the trade balance. We use the Z test as the test criterion and the first and second digits are tested.
引用
收藏
页码：258 / 263
页数：6
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