Publication
Application of Benford’s law to detect signs of under-invoicing in companies in the restaurant sector during the COVID-19 pandemic
| datacite.subject.fos | Ciências Sociais::Economia e Gestão | |
| datacite.subject.sdg | 08:Trabalho Digno e Crescimento Económico | |
| dc.contributor.author | Martins, Ana Catarina Rodrigues | |
| dc.contributor.author | Alves, Jorge | |
| dc.contributor.author | Vaz, Clara B. | |
| dc.date.accessioned | 2025-03-03T14:27:06Z | |
| dc.date.available | 2025-03-03T14:27:06Z | |
| dc.date.issued | 2024 | |
| dc.description.abstract | The main objective of this study is to detect signs of under-invoicing by applying Benford‘s law to the Portuguese restaurant sector during the COVID-19 pandemic, in the context of government support policies. Between 2020 and 2021, the State adopted several measures to provide additional support to companies that have seen a significant decrease in their activity, namely, a reduction of at least 25% in turnover. A literature review was carried out focusing on the impact of the COVID-19 pandemic on the companies under analysis, the support measures adopted by the State and, finally, a survey of the theoretical component relating to the application of Benford‘s law in accounting. The data were collected from the Iberian Balance Sheet Analysis System database for 2019, 2020, and 2021. After analysing the data, significant deviations are observed in several digits, practically for all the compliance tests, both in the analysis of the first digit test and in the analysis of the first two digits test. The results therefore show signs of under-invoicing in 2020 by the analysed companies, which suffered, on average, a 79% reduction in turnover. | pt_PT |
| dc.description.sponsorship | This work was supported by the Applied Management Research Unit (UNIAG), an R&D unit funded by the FCT – Portuguese Foundation for the Development of Science and Technology, Ministry of Science, Technology and Higher Education (grants UIDB/04752/2020 and UIDP/04752/2020). | pt_PT |
| dc.description.version | info:eu-repo/semantics/publishedVersion | pt_PT |
| dc.identifier.citation | Martins, Ana; Alves, Jorge; Vaz, Clara (2024). Application of Benford’s law to detect signs of under-invoicing in companies in the restaurant sector during the COVID-19 pandemic. European Journal of Tourism, Hospitality and Recreation. ISSN 2182-4924. 14:2, p. 273-284 | pt_PT |
| dc.identifier.doi | 10.2478/ejthr-2024-0020 | pt_PT |
| dc.identifier.issn | 2182-4924 | |
| dc.identifier.uri | http://hdl.handle.net/10198/34331 | |
| dc.language.iso | eng | pt_PT |
| dc.peerreviewed | yes | pt_PT |
| dc.publisher | De Gruyter | |
| dc.relation | Applied Management Research Unit | |
| dc.relation | Applied Management Research Unit | |
| dc.rights.uri | http://creativecommons.org/licenses/by/4.0/ | pt_PT |
| dc.subject | COVID-19 | pt_PT |
| dc.subject | Benford‘s law | pt_PT |
| dc.subject | Under-invoicing | pt_PT |
| dc.subject | Support | pt_PT |
| dc.subject | Restaurant sector | pt_PT |
| dc.title | Application of Benford’s law to detect signs of under-invoicing in companies in the restaurant sector during the COVID-19 pandemic | pt_PT |
| dc.type | journal article | |
| dspace.entity.type | Publication | |
| oaire.awardTitle | Applied Management Research Unit | |
| oaire.awardTitle | Applied Management Research Unit | |
| oaire.awardURI | info:eu-repo/grantAgreement/FCT/6817 - DCRRNI ID/UIDB%2F04752%2F2020/PT | |
| oaire.awardURI | info:eu-repo/grantAgreement/FCT/6817 - DCRRNI ID/UIDP%2F04752%2F2020/PT | |
| oaire.citation.endPage | 284 | pt_PT |
| oaire.citation.issue | 2 | pt_PT |
| oaire.citation.startPage | 273 | pt_PT |
| oaire.citation.title | European Journal of Tourism, Hospitality and Recreation | |
| oaire.citation.volume | 14 | pt_PT |
| oaire.fundingStream | 6817 - DCRRNI ID | |
| oaire.fundingStream | 6817 - DCRRNI ID | |
| oaire.version | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |
| person.familyName | Alves | |
| person.familyName | Vaz | |
| person.givenName | Jorge | |
| person.givenName | Clara B. | |
| person.identifier | R-001-FQC | |
| person.identifier.ciencia-id | 2718-FF3E-8B6B | |
| person.identifier.ciencia-id | 9611-3386-E516 | |
| person.identifier.orcid | 0000-0002-5168-8795 | |
| person.identifier.orcid | 0000-0001-9862-6068 | |
| person.identifier.rid | W-4214-2017 | |
| person.identifier.rid | F-1519-2016 | |
| person.identifier.scopus-author-id | 57197042752 | |
| person.identifier.scopus-author-id | 56352045500 | |
| project.funder.identifier | http://doi.org/10.13039/501100001871 | |
| project.funder.identifier | http://doi.org/10.13039/501100001871 | |
| project.funder.name | Fundação para a Ciência e a Tecnologia | |
| project.funder.name | Fundação para a Ciência e a Tecnologia | |
| rcaap.rights | openAccess | pt_PT |
| rcaap.type | article | pt_PT |
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