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Applying Benford’s law to detect earnings management

100%
Sylwestrzak M.
Journal of Economics and Management
|
2023
|
vol. 45
216-236
EN
Aim/purpose - This paper analyzes the role of Benford's law in the detection of earnings management in Poland. Previous research that uses Benford's law does not split the sample into a fraud and a control group; however, this method is used in logistic regression and data mining analysis. Design/methodology/approach - The sample comprises 126 observations of Polish non-financial companies listed on the Warsaw Stock Exchange for the years 2010-2021. The author uses first, second, and first-two digits analysis as a proxy for earnings management detection. Findings - The results indicate that fraudulent companies have different deviations in the digits than control firms. Accordingly, the statistical test results indicate that control companies have weaker conformity with the Benford distribution than fraudulent companies. Research implications/limitations - The study sample is limited to 126 observations, which is due to the small number of listed firms that received a monetary fine from the Polish Financial Supervision Authority (UKNF Board) for violation of IAS/IFRS principles related to their financial statements during the study period. Originality/value/contribution - The author offers a significant contribution to the accounting literature by proposing the separation of fraudulent and control observations in Benford analysis due to differences in the deviations of digits. Also, analyzing the full sample may lead to the identification of inappropriate areas for further auditor analysis.
2
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Decision tree based model of business failure prediction for Polish companies

88%
Durica M., Frnda J., Svabova L.
Oeconomia Copernicana
|
2019
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vol. 10
|
issue 3
453-469
EN
Research background: The issue of predicting the financial situation of companies is a relatively young field of economic research. Its origin dates back to the 30's of the 20th century, but constant research in this area proves the currentness of this topic even today. The issue of predicting the financial situation of a company is up to date not only for the company itself, but also for all stakeholders. Purpose of the article: The main purpose of this study is to create new prediction models by using the method of decision trees, in achieving sufficient prediction power of the generated model with a large database of real data on Polish companies obtained from the Amadeus database. Methods: As a result of the development of artificial intelligence, new methods for predicting financial failure of the company have been introduced into financial prediction analysis. One of the most widely used data mining techniques in this field is the method of decision trees. In the paper, we applied the CART and CHAID approach to create a model of predicting the financial difficulties of Polish companies. Findings & Value added: For the creation of the prediction model, a total of 37 financial and economic indicators of Polish companies were used. The resulting decision trees based prediction models for Polish companies reach a prediction power of more than 98%. The success of the classification for non-prosperous companies is more than 83%. The created decision tree-based prediction models are useful mainly for predicting the financial difficulties of Polish companies, but can also be used for companies in another country.
3
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System kontroli marketingowej w świetle wyników badań polskich przedsiębiorstw

75%
Kowal W.
Marketing i Rynek
|
2013
|
vol. 20
|
issue 3
17-24
PL
Na rozwój dorobku teoretycznego związanego z kontrolą jako funkcją zarządczą przedsiębiorstwa miało wpływ wiele czynników. Jednym z istotniejszych był bez wątpienia rozwój poglądów odnośnie procesu decyzyjnego. Postrzeganie złożoności tego procesu, który został odzwierciedlony w podziale na decyzje poziomu strategicznego i operacyjnego, musiał mieć wpływ na zmienność kontroli. Przejawem nowego podejścia do kontroli stało się sformułowanie m.in. zarządczych systemów kontroli (MCS — management control systems). Celem publikacji jest przedstawienie wyników badań na temat postrzegania kontroli marketingowej przez polskich menedżerów marketingowych oraz interpretacja tych wyników w kontekście założeń teoretycznych systemu kontroli marketingowej. Oczekuje się, iż ujawniona w toku postępowania badawczego percepcja zadań i narzędzi kontroli odzwierciedli systemowe, zintegrowane podejście do kontroli marketingowej.
EN
The main goal of this publication is to present the perception of marketing control and the evaluation of development of the marketing control system in Polish companies. Surveys conducted among marketing managers in Polish companies w 2011 show that very often the manner of execution of marketing control is selective and does not correspond to theoretical assumptions of marketing control system.
4
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Rola państwa we wspieraniu działalności badawczo-rozwojowej polskich przedsiębiorstw

75%
Stępniak-Kucharska A.
Studia Ekonomiczne
|
2015
|
vol. 209
199-208
EN
Innovative activities, particularly R&D activity, is one of the priority objectives of the EU policy. R&D activities are a source of creating the most competitive, knowledge- based economic region. However, a low level of expenditure on R&D (especially in Poland) is a major problem in the EU. One reason for this situation is the lack of funding for R&D activity. State aid can be a form of assistance in this area. The aim of the analysis is to examine the intensity and trends of state aid allocated to R&D in Poland. The study will cover the examination of four parameters: the level of expenditure on R&D (GERD) to GDP, the level of state aid for R&D, the share of state aid for R&D in GDP and the ratio of aid for R&D expenditure to total aid. The analysis encompassing the years 2000-2012 will be carried out based on the statistics of the Eu-ropean Commission and UOKiK.
5
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Wiarygodność partnera zagranicznego w świetle badań polskich eksporterów

63%
Bartosik-Purgat M., Mruk H., Schroeder J.
Marketing i Rynek
|
2013
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vol. 20
|
issue 8
18-23
PL
Rynki zagraniczne stają się obecnie miejscem działania coraz większej liczby polskich przedsiębiorstw. Jednakże w związku z tym zwiększa się także konieczność zwracania uwagi na wiarygodność podmiotów zagranicznych funkcjonujących na tych rynkach. Rezultaty przeprowadzonych badań pokazują, że znaczny jest odsetek przedsiębiorstw polskich sprawdzających partnerów zagranicznych. Większość badanych eksporterów samodzielnie gromadzi informacje na temat podmiotów zagranicznych, głównie poprzez analizę danych dostępnych w Internecie. Mniejsza liczba firm korzysta z usług profesjonalnych instytucji, jakimi są wywiadownie gospodarcze.
EN
Foreign markets are becoming a place for business activity of increasing number of Polish companies. However, because of this, the need to pay attention to the credibility of foreign companies operating on these markets increases as well. The study’s results show that a high percentage of Polish companies check the foreign partners. Majority of the Polish exporters gather the information about foreign companies alone, primarily through the analysis of the data available in the internet. A smaller number of surveyed companies use the services of professional institutions.
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