%0 Journal Article
%T Benford¡¯s Law and Digital Analysis: Application on Turkish Banking Sector
%A Gokhan Ozer
%A Burak Babacan
%J Business and Economics Research Journal
%D 2013
%I Business and Economics Research Journal
%X 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 is consistent with the Turkish Banks¡¯ practices. We also provide evidence on ¡°The Law of Anomalous Numbers¡±. Our results indicate a link between economic policy and deviation from frequencies of Benford¡¯s Law.
%K Benford¡¯s Law
%K Digital analysis
%K Banking sector
%K Fraud investigation
%U http://www.berjournal.com/benford%e2%80%99s-law-and-digital-analysis-application-on-turkish-banking-sector