Benford’s Law is viewed as an interesting phenomenon for studying naturally occurring digits. Benford discovered that naturally occurring numbers tend to follow a specified logarithmic probability distribution function. Benford’s Law, specifically in the field of accounting and finance, has been used as a tool to detect patterns in reported earnings. Its applications include detecting dubious digits in forensic accounting, detecting possible financial irregularities, and detecting fraud in accounting data.

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使用本福德定律对壳牌公司进行脱壳：一项新兴市场研究

本福德定律被认为是研究自然数字的有趣现象。本福德发现自然发生的数字倾向于遵循指定的对数概率分布函数。本福德定律，特别是在会计和金融领域，已被用作检测报告收益模式的工具。它的应用包括在法务会计中检测可疑数字，检测可能的财务违规行为以及检测会计数据中的欺诈行为。