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- Title
Deshelling the Shell Companies Using Benford's Law: An Emerging Market Study.
- Authors
Aggarwal, Venuka; Dharni, Khushdeep
- Abstract
Keywords: Benford's Law; Shell Companies; Fraud Detection; India; Forensic Accounting EN Benford's Law Shell Companies Fraud Detection India Forensic Accounting 160 169 10 02/20/21 20200701 NES 200701 Benford's Law is viewed as an interesting phenomenon for studying naturally occurring digits. Except for the first digit of profit and loss account and combined first digit, higher mean differences between the shell and non-shell companies are there in case of pooled data as compared to non-pooled data. Third, the ratios of mean value of MAD for second digit and first digit are different for non-shell companies and shell companies in pooled data analysis as compared to analysis based on individual years.
- Subjects
EMERGING markets; MARKETING laws; TAX evasion; BUSINESS finance
- Publication
Vikalpa: The Journal for Decision Makers, 2020, Vol 45, Issue 3, p160
- ISSN
0256-0909
- Publication type
Article
- DOI
10.1177/0256090920979695