Jianu Ionel, Jianu Iulia
Department of Accounting and Audit, The Bucharest University of Economic Studies, 010374 Bucharest, Romania.
Entropy (Basel). 2021 Apr 30;23(5):557. doi: 10.3390/e23050557.
This study investigates the conformity to Benford's Law of the information disclosed in financial statements. Using the first digit test of Benford's Law, the study analyses the reliability of financial information provided by listed companies on an emerging capital market before and after the implementation of International Financial Reporting Standards (IFRS). The results of the study confirm the increase of reliability on the information disclosed in the financial statements after IFRS implementation. The study contributes to the existing literature by bringing new insights into the types of financial information that do not comply with Benford's Law such as the amounts determined by estimates or by applying professional judgment.
本研究调查财务报表中披露信息对本福特定律的符合情况。通过本福特定律的首位数字检验，该研究分析了新兴资本市场上上市公司在实施国际财务报告准则（IFRS）前后所提供财务信息的可靠性。研究结果证实了实施IFRS后财务报表中披露信息的可靠性有所提高。该研究通过对不符合本福特定律的财务信息类型（如通过估计或运用专业判断确定的金额）提供新见解，为现有文献做出了贡献。
