Deshelling the Shell Companies Using Benford’s Law: An Emerging Market Study

Venuka Aggarwal and Khushdeep Dharni

Vikalpa: The Journal for Decision Makers, 2020, vol. 45, issue 3, 160-169

Keywords: Benford’s Law; Shell Companies; Fraud Detection; India; Forensic Accounting (search for similar items in EconPapers)
Date: 2020
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:sae:vikjou:v:45:y:2020:i:3:p:160-169

DOI: 10.1177/0256090920979695

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