Benford’s Law and transparency: an analysis of municipal expenditure

This study aims to ascertain an adherence between the level of municipal transparency and the application of Benford's Law in implementing the municipal expenditure. Therefore, two municipalities in the state of Goiás were selected, one with a higher and one a lower level of transparency, accor...

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Bibliographic Details
Main Authors: Ricardo Sartori Cella, Ercilio Zanolla
Format: Article
Language:English
Published: FUCAPE Business School 2018-01-01
Series:BBR: Brazilian Business Review
Subjects:
Online Access:http://www.redalyc.org/articulo.oa?id=123056181002