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

Risk of Reviews based on Benford Law in the Fashion Sector

Adrien Bonache, Karen Moris and Jonathan Maurice

MPRA Paper from University Library of Munich, Germany

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.

Keywords: Loi de Benford; ventes de biens à la mode; détection de fraudes; système dynamique non-linéaire (search for similar items in EconPapers)
JEL-codes: C65 M42 (search for similar items in EconPapers)
Date: 2009-05-23
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://mpra.ub.uni-muenchen.de/15352/2/MPRA_paper_15352.pdf original version (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:15352

Access Statistics for this paper

More papers in MPRA Paper from University Library of Munich, Germany Ludwigstraße 33, D-80539 Munich, Germany. Contact information at EDIRC.
Bibliographic data for series maintained by Joachim Winter ().