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Applying Benford's law into Jordanian insurance companies to identify earning's manipulations

100%

Al-Rawashdeh F.

Business and Economic Horizons

2017

vol. Volume 13

issue Issue 2

210-223

This study applies Benford’s law to examine the manipulations in revenue and earnings of a 25 insurance companies listed in Amman stock exchange from 2010 to 2015. These companies have been divided into two groups: (i) companies achieved position net income group and (ii) companies achieved negative net income. Using Benford digital frequencies in testing the first digit revenue and net income according to Benford law indicate that there are manipulations in revenue of the insurance companies that achieved position net income in the first digit, while there are no manipulations have been provided to be in the first digit of net income. Regarding insurance companies that achieved negative net income according to Benford law indicates that there are manipulations in revenue and net income. Testing the second digit of listed insurance companies In Stock Exchange for revenue and net income according to Benford law indicates that there are no manipulations in revenue and net income of the insurance companies that achieved position and negative net income in the second digit.

Wybory samorządowe 2014. W poszukiwaniu anomalii statystycznych

84%

Gawron P., Pawela Ł., Puchała Z., Szklarski J., Życzkowski K.

Studia Wyborcze

2015

vol. XIX

53-77

W pracy przeanalizowano dane liczbowe dotyczące wyników wyborów do sejmików wojewódzkich, które odbyły się w Polsce w listopadzie 2014. Badania korelacji pomiędzy frekwencja wyborczą, odsetkiem głosów nieważnych oraz wynikami danego komitetu wyborczego, a także porównanie częstości występowania poszczególnych cyfr w wynikach wyborczych z prawem Benforda nie wykazały oczywistych anomalii statystycznych, które mogłyby dostarczyć argumentów za tezą o masowych nieprawidłowościach lub oszustwach. Z drugiej strony porównanie wyników wyborów z lat 2010 i 2014 oraz analiza modelu matematycznego symulującego zarejestrowane wyniki pozwala potwierdzić „efekt pierwszej strony”’: głosowanie przy pomocy broszury wyborczej mogło przynieść wymierne korzyści komitetowi wyborczemu, który w wyborach wylosował numer 1.

We perform statistical analysis of results of local elections, which took place in Poland in November 2014. Investigating data concerning voivodeship sejmik (provincial-level assembly) we studied correlations between participation in elections, percentage of invalid votes and results of a given party. Furthermore, the frequency, with which a given digit appeared in the numbers provided by the electoral commission was analyzed and compared with the law of Benford. Our results did not reveal significant statistical irregularities, which could possibly confirm an allegated electoral fraud. However, our investigations do confirm the “first page” effect: as in these elections several-page brochures were used as ballot papers, the party which started with number one and their candidates were listed in the first page of the ballot paper had a substantial advantage over the competitors.

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1 Business and Economic Horizons

1 Studia Wyborcze

1 Al-Rawashdeh F.

1 Gawron P.

1 Pawela Ł.

1 Puchała Z.

1 Szklarski J.

1 Życzkowski K.

1 2017

1 2015

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Applying Benford's law into Jordanian insurance companies to identify earning's manipulations

Wybory samorządowe 2014. W poszukiwaniu anomalii statystycznych