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Application of Benford’s law to detect signs of under-invoicing in companies in the restaurant sector during the COVID-19 pandemic

Ana Martins

Ana Martins

Instituto Politécnico de BragançaBragança, Portugal
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Martins, Ana
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Jorge Alves

Jorge Alves

Unidade de Investigação Aplicada em Gestão (UNIAG), Instituto Politécnico de BragançaBragança, Portugal
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Alves, Jorge
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Clara Vaz

Clara Vaz

Centro de Investigação em Digitalização e Robótica Inteligente (CeDRI), Instituto Politécnico de BragançaBragança, Portugal
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Vaz, Clara
  
Dec 31, 2024
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Published Online: Dec 31, 2024
Page range: 273 - 284
Received: Jan 29, 2024
Accepted: Oct 14, 2024
DOI: https://doi.org/10.2478/ejthr-2024-0020
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© 2024 Ana Martins et al., published by Sciendo
This work is licensed under the Creative Commons Attribution 4.0 International License.
Language:
English
Publication timeframe:
2 times per year
Journal Subjects:
Business and Economics, Business Management, Business Management, other, Industries, Tourism, Hospitality, Travel, Event Industry, Leisure Industry, Sports and Recreation, Sports and Recreation, other
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