Applying Benfordʼs Law on assessing the reliability of financial information in European companies from the rental and leasing sector before and after the adoption of IFRS 16

Purpose: The purpose of the manuscript is to ascertain whether the introduction of IFRS 16 changed the reliability of financial information in companies in the NACE 77 sector. Benfordʼs Law was applied to identify errors within a selected sample of Euro-pean leasing and rental companies (NACE code 7...

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Bibliographic Details

Published in:	Zeszyty Teoretyczne Rachunkowości
Main Authors:	Piotr Luty, Miloš Petković, Roman Vavrek
Format:	Article
Language:	English
Published:	Rada Naukowa SKwP 2022-12-01
Subjects:	IFRS 16 adoption Benford’s Law profitability European companies
Online Access:	http://ztr.skwp.pl/gicid/01.3001.0016.1302