Benford’s law is investigated for the simulation results generated from non-equilibrium molecular dynamics. A statistic to measure how closely a set of the numbers follows Benford’s law is defined. The simulation data are from the collisions of two nano droplets with different impact...

The exchange rate is one of the most important prices in any open economy. Tracking deviations from its long-run value may provide important information for policymakers. One way to track such deviations is to compute the distribution of exchange-rate observed values and compare them with those...

<Para ID="Par1">We investigate the accuracy of facility-reported data both within and across emissions and off-site transfer inventories of lead (Pb) in time. We build on recent work using Benford’s Law to detect statistical anomalies in large data sets. Our application exploits a regulatory experiment to...</para>

The exchange rate is one of the most important prices in any open economy. Tracking deviations from its long-run value may provide important information for policymakers. One way to track such deviations is to compute the distribution of exchange-rate observed values and compare them with those...

It is known that increasing powers of a continuous random variable converge in distribution to Benford’s law as the exponent approaches infinity. The rate of convergence has been estimated using Fourier analysis, but we present an elementary method, which is easier to apply and provides a...

An important aspect of religious association is that adherents, as part of their religious duty, carry out various activities. One religious group known for keeping the elaborate records of day-to-day activities of its members is the Jehovah’s Witnesses (JWs)—a worldwide Christian religious...

Purpose The purpose of this paper is to propose a methodology to estimate the number of records that were omitted from a data set, and to assess its effectiveness. Design/methodology/approach The procedure to estimate the number of records that were omitted from a data set is based on...

Purpose – The purpose of this paper is to extend prior findings on firms’ rounding up net income numbers to meet cognitive reference points and to examine whether segment-level earnings exhibit similar unusual patterns. Design/methodology/approach – This study is an archival research based...

Since the 1998 “wind of falsification and embellishment,” Chinese official GDP statistics have repeatedly come under scrutiny. This paper evaluates the quality of China’s GDP statistics in four stages. First, it reviews past and ongoing suspicions of the quality of GDP data and examines...