Logo
Munich Personal RePEc Archive

Risque associé à l'utilisation de la loi de Benford pour détecter les fraudes dans le secteur de la mode

Bonache, Adrien and Moris, Karen and Maurice, Jonathan (2009): Risque associé à l'utilisation de la loi de Benford pour détecter les fraudes dans le secteur de la mode.

[thumbnail of MPRA_paper_15352.pdf]
Preview
PDF
MPRA_paper_15352.pdf

Download (134kB) | Preview

Abstract

Objectives. This paper aims to show that it's not always possible to detect fraud in sales volume with Benford's law. Data. I use video games hardwares sales volume, in Japan (from april 1989), in United-States, France, Germany and United-Kigngdom (from november 2000). Study Design. After a short review of litterature and an introduction of my method, I test the adequation with Benford's law of my 56 weekly sales volume time series with khi-square statistics. Then, I present the bias and their significance. Results. These tests show the inadequacy of our fashion sales time series with the Benford's Law despite the quality of our data base. Thus, for video games hardwares sales volume, Benford's law may be inefficient to detect frauds.

Atom RSS 1.0 RSS 2.0

Contact us: mpra@ub.uni-muenchen.de

This repository has been built using EPrints software.

MPRA is a RePEc service hosted by Logo of the University Library LMU Munich.