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"Local elections and the quality of financial statements in municipally" by Francesco Capalbo, Luca Galati et al.

Benford's Law has been widely used in the literature to assess data quality and reliability. This paper examines the impact of local elections on financial reporting quality in entities controlled by local governments using a data science approach. By applying Benford's Law on financial statements published by Italian municipally owned entities operating in utility industries, we find diffuse data anomalies around election seasons. This does not automatically means that illegal manipul...
Benfords Law Data Quality Data Science Pre Tax Income
Source: uow.edu.au

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