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  1. 1 Business and Economic Horizons

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  1. 1 Al-Rawashdeh F.

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  1. 1 2017

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

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Al-Rawashdeh F.
Business and Economic Horizons
|
2017
|
vol. Volume 13
|
issue Issue 2
210-223
EN
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.
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