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BUSINESS AND ECONOMICS RESEARCH JOURNAL

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Article Information
Journal:Business and Economics Research Journal
Title of Article:Benford’s Law and Digital Analysis: Application on Turkish Banking Sector
Author(s):Gokhan Ozer, Burak Babacan
Volume:4
Number:1
Year:2013
Page:29-41
ISSN:1309-2448
Abstract

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.

Keywords:Benford’s Law, Digital analysis, Banking sector, Fraud investigation

JEL Classification:G21, M42

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