| 000 -LEADER |
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| fixed length control field |
01134nam a22001577a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
210730b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Aggarwal, Venuka and Dharni, Khushdeep |
| 245 ## - TITLE STATEMENT |
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| Title |
Deshelling the shell companies using benford’s law: An emerging market study |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
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| Place of publication, distribution, etc |
Vikalpa: The Journal for Decision Makers |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
45(3), Jul-Sep, 2020: p.160-169 |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc |
Benford’s Law is viewed as an interesting phenomenon for studying naturally occurring digits. Benford discovered that naturally occurring numbers tend to follow a specified logarithmic probability distribution function. Benford’s Law, specifically in the field of accounting and finance, has been used as a tool to detect patterns in reported earnings. Its applications include detecting dubious digits in forensic accounting, detecting possible financial irregularities, and detecting fraud in accounting data.- Reproduced
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| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Benford’s law, Shell companies, Fraud detection, India, forensic accounting |
| 9 (RLIN) |
26115 |
| 773 ## - HOST ITEM ENTRY |
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| Main entry heading |
Vikalpa: The Journal for Decision Makers |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
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| Subject DIP |
FRAUD DETECTION |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Item type |
Articles |
