Ozer, Ozer , Gokhan; Babacan, Burak - In: Business and Economics Research Journal 4 (2013) 1, pp. 29-29
We investigate the effectiveness of Benford’s Law through a digital analysis of the off-balance sheet account disclosures made by Turkish Banks during the 1990-2010. We found that off-balance sheet account disclosures of the fiscal term 1999 doesn’t comply with Benford’s Law. Our finding...