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Diana Cri?an, Alexandru Irimia, Dan Gota, Liviu Miclea, Adela Puscasiu, Ovidiu Stan and Honoriu Valean
The Newcomb?Benford law states that in a set of natural numbers, the leading digit has a probability distribution that decays logarithmically. One of its major applications is the JPEG compression of images, a field of great interest for domains such as ...
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Franco Perazzoni, Paula Bacelar-Nicolau and Marco Painho
Due to the characteristics of the Southern Amazonas Mesoregion (Mesorregião Sul do Amazonas, MSA), conducting on-site surveys in all licensed forestry areas (Plano de Manejo Florestal, PMFS) is an impossible task. Therefore, the present investigation aim...
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Anneke Maré Moolman
The International Standards on Auditing require of the external auditor to perform analytical procedures during audits. Analytical procedures range from simple to advanced, but available literature focuses on ratio and trend analysis for use in audits. T...
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Sofia B. Villas-Boas, Qiuzi Fu and George Judge
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Stephan Kienle
Leading digits often follow a distribution described by Newcomb (1881) and Benford (1938). We apply this phenomenon known as Benford?s Law on cover assets provided by issuers of German covered bonds. The main finding of the empirical analysis is that lea...
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