The empirical analysis of financial reports of companies in Croatia: Benford distribution curve as a benchmark for first digits

Published Online: Dec 21, 2019

Page range: 90 - 100

Received: Oct 30, 2019

Accepted: Nov 29, 2019

DOI: https://doi.org/10.2478/crebss-2019-0014

Keywords

Benford’s Law, Chi-square goodness-of-fit test, first digits, forensic accounting, Kolmogorov-Smirnov Z test

© 2019 Ivana Cunjak Mataković, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.