{"id":2198,"date":"2013-01-22T20:27:31","date_gmt":"2013-01-22T18:27:31","guid":{"rendered":"http:\/\/www.berjournal.com\/?p=2198"},"modified":"2013-01-22T20:41:42","modified_gmt":"2013-01-22T18:41:42","slug":"benford%e2%80%99s-law-and-digital-analysis-application-on-turkish-banking-sector","status":"publish","type":"post","link":"https:\/\/www.berjournal.com\/tr\/benford%e2%80%99s-law-and-digital-analysis-application-on-turkish-banking-sector","title":{"rendered":"Benford\u2019s Law and Digital Analysis: Application on Turkish Banking Sector"},"content":{"rendered":"

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Article Information<\/strong><\/span><\/span><\/td>\n<\/tr>\n
Journal:<\/strong><\/span><\/span>Business and Economics Research Journal
\n<\/span>Title of Article:<\/strong><\/span><\/span>Benford\u2019s Law and Digital Analysis: Application on Turkish Banking Sector
\n<\/span>Author(s):<\/strong><\/span><\/span>Gokhan Ozer, Burak Babacan
\n<\/span>Volume:<\/strong><\/span><\/span>4
\n<\/span>Number:<\/strong><\/span><\/span>1
\n<\/span>Year:<\/strong><\/span><\/span>2013
\n<\/span>Page:<\/strong><\/span><\/span>29-41
\n<\/span>ISSN:<\/strong><\/span><\/span>1309-2448<\/span><\/td>\n<\/tr>\n
Abstract <\/strong><\/span><\/span><\/td>\n<\/tr>\n
\n

We investigate the effectiveness of Benford\u2019s 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\u2019t comply with Benford\u2019s Law. Our finding is consistent with the Turkish Banks\u2019 practices. We also provide evidence on \u201cThe Law of Anomalous Numbers\u201d. Our results indicate a link between economic policy and deviation from frequencies of Benford\u2019s Law.<\/span><\/p>\n<\/td>\n<\/tr>\n

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Keywords:<\/strong><\/span><\/span>Benford\u2019s Law, Digital analysis, Banking sector, Fraud investigation<\/span><\/p>\n<\/td>\n<\/tr>\n

JEL Classification<\/strong><\/span><\/span>:<\/strong><\/span><\/span>G21, M42<\/span><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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  Article Information Journal:Business and Economics Research Journal Title of Article:Benford\u2019s 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\u2019s Law through a digital analysis of the off-balance sheet account disclosures made by Turkish Banks during the 1990-2010. We […]<\/p>\n

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