Benford Law and fraudulent financial statements of unlisted enterprises

The private sector plays a vital role in the economic growth of a country and contributes significantly to the state’s budget through tax revenue. However, many enterprises still engage in tax evasion and tax avoidance by manipulating financial statements. To address this issue, a study was conducte...

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Bibliographic Details
Main Authors: Nguyễn Thị Thu Hiền, Đặng Anh Tuấn
Format: Article
Language:Vietnamese
Published: TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH 2024-10-01
Series:Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh
Subjects:
Online Access:https://journalofscience.ou.edu.vn/index.php/econ-vi/article/view/3412
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