相关论文: Benford's law and Theil transform of financial dat…

In the framework of applying econophysics ideas in religious topics, the finances of the Antoinist religious movement organized in Belgium between 1920 and 2000 are studied. The interest of investigating financial aspects of such a,…

We discuss a common suspicion about reported financial data, in 10 industrial sectors of the 6 so called "main developing countries" over the time interval [2000-2014]. These data are examined through Benford's law first significant digit…

Benford's law describes the distribution of the first digit of numbers appearing in a wide variety of numerical data, including tax records, and election outcomes, and has been used to raise "red flags" about potential anomalies in the data…

The financial characteristics of sects are challenging topics. The present paper concerns the Antoinist Cult community (ACC), which has appeared at the end of the 19-th century in Belgium, have had quite an expansion, and is now decaying.…

Benford's law states that in data sets from different phenomena leading digits tend to be distributed logarithmically such that the numbers beginning with smaller digits occur more often than those with larger ones. Particularly, the law is…

The yearly aggregated tax income data of all, more than 8000, Italian municipalities are analyzed for a period of five years, from 2007 to 2011, to search for conformity or not with Benford's law, a counter-intuitive phenomenon observed in…

Many systems exhibit a digit bias. For example, the first digit base 10 of the Fibonacci numbers, or of $2^n$, equals 1 not 10% or 11% of the time, as one would expect if all digits were equally likely, but about 30% of the time. This…

That the logarithmic distribution manifests itself in the random as well as in the deterministic (multiplication processes) has long intrigued researchers in Benford's Law. In this article it is argued that it springs from one common…

Many mathematical, man-made and natural systems exhibit a leading-digit bias, where a first digit (base 10) of 1 occurs not 11\% of the time, as one would expect if all digits were equally likely, but rather 30\%. This phenomenon is known…

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…

We address the task of identifying anomalous observations by analyzing digits under the lens of Benford's law. Motivated by the crucial objective of providing reliable statistical analysis of customs declarations, we answer one major and…

This paper explores a real-world fundamental theme under a data science perspective. It specifically discusses whether fraud or manipulation can be observed in and from municipality income tax size distributions, through their aggregation…

Benford's law, or the law of the first significant digit, has been subjected to numerous studies due to its unique applications in financial fields, especially accounting and auditing. However, studies that addressed the law's establishment…

Benford's Law describes the finding that the distribution of leading (or leftmost) digits of innumerable datasets follows a well-defined logarithmic trend, rather than an intuitive uniformity. In practice this means that the most common…

The uneven distribution of digits in numerical data, known as Benford's law, was discovered in 1881. Since then, this law has been shown to be correct in copious numerical data relating to economics, physics and even prime numbers. Although…

Benford's law states that the occurrence of significant digits in many data sets is not uniform but tends to follow a logarithmic distribution such that the smaller digits appear as first significant digits more frequently than the larger…

The paper contains a short review of techniques examining regional wealth inequalities based on recently published research work but is also presenting unpublished features. The data pertains to Italy (IT), over the period 2007-2011: the…

Benford's law is an empirical law predicting the distribution of the first significant digits of numbers obtained from natural phenomena and mathematical tables. It has been found to be applicable for numbers coming from a plethora of…

Benford's law describes a common phenomenon among many naturally occurring data sets and distributions in which the leading digits of the data are distributed with the probability of a first digit of $d$ base $B$ being…

Benford's law is frequently used to evaluate the likihood that data is misrepresentative. Typically statistical tests measure the likihood. Another method of employing Benford's law is to compare the frequency of leading digits to the…