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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

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Dec 31, 2024

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

European Journal of Tourism, Hospitality and Recreation

Volume 14 (2024): Issue 2 (December 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

Keywords
COVID-19, Benford’s law, under-invoicing, support, restaurant sector

© 2024 Ana Martins et al., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Martins, Ana

Instituto Politécnico de BragançaBragança, Portugal

Alves, Jorge

Unidade de Investigação Aplicada em Gestão (UNIAG), Instituto Politécnico de BragançaBragança, Portugal

Vaz, Clara

Centro de Investigação em Digitalização e Robótica Inteligente (CeDRI), Instituto Politécnico de BragançaBragança, Portugal

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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