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Numerical Problems in XBRL Reports and the Use of Blockchain as Trust Enabler

  • Gianfranco d’Atri
  • Van Thanh Le
  • Dino Garrì
  • Stella d’AtriEmail author
Conference paper
  • 19 Downloads
Part of the Lecture Notes in Computer Science book series (LNCS, volume 11973)

Abstract

Financial statements are formal records of the financial activities that companies use to provide an accurate picture of their financial history. Their main purpose is to offer all the necessary data for an accurate assessment of the economic situation of a company and its ability to attract stakeholders. Our goal is to investigate how Benford’s law can be used to detect fraud in a financial report with the support of trustworthiness by blockchain.

Keywords

Financial models Blockchain Laws of Bradford and Zipf 

Notes

Acknowledgements

This research is partially supported by POR Calabria FESR-FSE 2014-2020, research project IoT&B, CUP J48C17000230006.

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Copyright information

© Springer Nature Switzerland AG 2020

Authors and Affiliations

  • Gianfranco d’Atri
    • 1
    • 4
  • Van Thanh Le
    • 2
  • Dino Garrì
    • 3
  • Stella d’Atri
    • 4
    Email author
  1. 1.Department of Mathematics and Computer ScienceUniversity of CalabriaRendeItaly
  2. 2.Faculty of Computer ScienceFree University of BolzanoBolzanoItaly
  3. 3.BlockchainLabMilanItaly
  4. 4.Blockchain GovernanceCosenzaItaly

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