运用本福德法则识别约旦保险公司的盈余操纵

Business and Economic Horizons Pub Date : 2017-01-01 DOI:10.15208/BEH.2017.16

F. Al-rawashdeh

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引用次数: 3

摘要

本研究基于本福德定律，该定律被研究人员广泛用于寻找操纵收入和收益的指标。本研究旨在确定约旦25家保险公司存在操纵指标。收入和净收入均来自公司2000年至2015年期间的财务报表。被研究的公司被分为两组。第一组涵盖了净收入为正(利润)的公司，第二组涵盖了净收入为负(亏损)的公司。通过测试从安曼证券交易所上市保险公司的财务报表中提取的观察值的第一位数和第二位来评估盈余操纵的存在。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Applying Benford's law into Jordanian Insurance Companies to Identify Earning's Manipulations

This study is based on Benford’s law, which is widely used by researchers to find the indicators of manipulations of revenues and earnings. This study was conducted to ascertain the existence of indicators of manipulations in a 25 insurance companies in Jordan. Both the revenue and net income were taken from the companies' financial statements presented for the period from 2000 to 2015. The studied companies have been divided into two groups. The first group covered the firms that achieved a positive net income (profit) and the second group covered the companies that achieved a negative net income (loss). The earning manipulations existence is evaluated by testing the first digit and the second digit of the observations that are extracted from the financial statements of the listed insurance companies in Amman Stock Exchange.

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Business and Economic Horizons ECONOMICS-

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期刊介绍： The Business and Economic Horizons (BEH) is an international peer-reviewed journal that publishes high quality theoretical, empirical, and review papers covering the broad spectrum of research in areas of economics, business, management, and finance. The journal aim is to bridge the gap between the theory and the observed data in these constantly developing domains. BEH Editorial Board welcomes the high-quality original research articles and review papers that verify the well-grounded and the emerging theories by employing the econometric, statistical methods or other relevant empirical methods in theoretical and applied economic analysis. BEH does not discriminate articles utilizing the non-mainstream approaches such as experimental research, institutional analysis, other variations of heterodox and developmental economic studies. Therefore, the submissions in any field of micro- and macroeconomics, business ethics, economic policy or finance are appropriate for this journal. We hope, the provided contributions will help to understand the contemporary challenges faced by the private and public sector and will establish an international forum of empirical research.