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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Main Authors: | Nguyễn Thị Thu Hiền, Đặng Anh Tuấn |
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Format: | Article |
Language: | Vietnamese |
Published: |
TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH
2024-10-01
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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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