3 documents found, page 1 of 1
The Influence of the COVID-19 Crisis on Financial Statements Manipulations in t...
Mota, Miguel Ângelo Sousa Dias Ferreira da; Sequeira, Nuno; Costa, Rui; Luty, PiotrPurpose—This study aims to explore manipulation in financial statements during the COVID-19 crisis. The survey is focused on Portuguese companies from the tourism and wine production sectors. These sectors suffered from COVID-19 restrictions. Design/methodology/approach—Using Benford’s Law tests will detect financial statement manipulations. Anomalies in empirical and theoretical distributions will be measured ...
BUSINESS INTELLIGENCE IMPLEMENTATION ROADMAP FOR HOSPITALITY AND TOURISM INDUST...
Cardoso Sequeira, Nuno; Mota, Miguel; Costa, Rui; Luty, PiotrHospitality and tourism are sectors that generate a large amount of data, from hotel bookings, flights and customer information to data on tourist destinations and tourist preferences. The use of business intelligence in the hospitality and tourism industry enables companies to intelligently analyse this data and make informed decisions to improve their services, optimise operational efficiency, and enhance the...
Benford's Law in the Analysis of Inventories of Portuguese Companies
Luty, Piotr; Costa, RuiThe article aims to check whether the financial data disclosed by companies comply with natural laws in terms of the resources used. We recognise the compliance of the distributions with the Benford distribution as the compliance of financial data with natural law. The fit of empirical distributions of the analysed variables in Portuguese companies will be presented in charts and measured using Mean Absolute De...