Imagen de Portada

COMPARATIVE ANALYSIS OF MILLING-BAKERY AND CONFECTIONERY INDUSTRY IN SERBIA BASED ON BENFORD'S LAW

Guardado en:
Publicado en:Ekonomika Poljoprivrede vol. 72, no. 1 (2025), p. 13
Autor principal: Petrović, Dragana
Otros Autores: Novović, Milan, Šoškić, Milan
Publicado:
Balkan Scientific Association of Agricultural Economists
Materias:
Serbia
Comparative analysis
Random variables
Food
Fixed assets
Bakeries
Financial statements
Data analysis
Cash flow forecasting
Confectionery
Statistical analysis
Probability distribution
Financial reporting
Forensic accounting
Baking
Fraud
Accounting
Cash flow statements
Economic analysis
Economic
Acceso en línea:Citation/Abstract
Full Text
Full Text - PDF
Etiquetas: Agregar Etiqueta
Sin Etiquetas, Sea el primero en etiquetar este registro!
Resumen:This study aims to apply Benford's Law when detecting fraud and errors in financial statements. The research includes the practical use of this law on examples of large and medium-sized enterprises in the milling, baking and confectionery industry in Serbia. Based on the conducted data analysis and the obtained results, the authors ranked the companies, after which, through a comparative analysis between these two branches, they showed which data in the Cash Flow Report have greater deviations from Benford's analysis. The obtained data are determined by means of a statistical investigation of the probability distribution of a random variable, where it should be borne in mind that data with lower figures are expected to be more numerous than data with higher figures. The results of the analysis tabularly and graphically present an overview of the movement of cash flows of companies in the milling, baking and confectionery industry.
ISSN:0352-3462
0013-306X
0352-3454
DOI:10.59267/ekoPolj250113P
Fuente:ABI/INFORM Global