This study investigates the conformity to Benford’s Law of the information disclosed in financial statements. Using the first digit test of Benford’s Law, the study analyses the reliability of financial information provided by listed companies on an emerging capital market before and after the implementation of International Financial Reporting Standards (IFRS). The results of the study confirm the increase of reliability on the information disclosed in the financial statements after IFRS implementation. The study contributes to the existing literature by bringing new insights into the types of financial information that do not comply with Benford’s Law such as the amounts determined by estimates or by applying professional judgment.

中文翻译：

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本福德定律视角下财务信息的可靠性

这项研究调查了财务报表中披露的信息是否符合本福德定律。该研究使用本福德定律的第一位数检验，分析了实施国际财务报告准则（IFRS）之前和之后在新兴资本市场上上市公司提供的财务信息的可靠性。研究结果证实，在实施《国际财务报告准则》后，财务报表中披露的信息的可靠性有所提高。该研究通过对不符合本福德定律的财务信息类型（例如，通过估算确定的金额或通过应用专业判断得出的金额）提供了新的见解，从而为现有文献做出了贡献。