Bernhard Rauch
University of Regensburg
10 Papers
66 Citations
Bernhard Rauch is an academic researcher from University of Regensburg. The author has contributed to research in topics: Benford's law & Libor. The author has an hindex of 5, co-authored 10 publications.
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Papers
LIBOR Manipulation – Empirical Analysis of Financial Market Benchmarks Using Benford's Law
TL;DR: In this paper, the authors developed an approach to enable the application of the Benford method to the London interbank offered rate (LIBOR) and other financial market benchmarks, and the test results for all 150 LIBOR rates show a concentration of notably high deviations from the Benfold distribution in single periods and currencies.
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Detecting Problems in Military Expenditure Data Using Digital Analysis
TL;DR: In this article, the authors apply Benford's law to the military expenditure data of 27 states taken from the UN register and find that the states with the greatest deviations from the expected Benford distribution and therefore the lowest data quality are the USA and the UK.
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Deficit versus social statistics: empirical evidence for the effectiveness of Benford’s law
TL;DR: In this paper, the authors used Benford's law to compare government social security statistics with deficit related data reported by the EU member states to Eurostat and found that the deviations from the Benford distribution in the social security statistic are considerably smaller than those shown by the deficit data.
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Verlustnutzung von Kapitalgesellschaften bei Umwandlungen – Eine ökonomische Vorteilhaftigkeitsanalyse
TL;DR: In this article, the Nutzungsmoglichkeit von Verlustvortragen von Kapitalgesellschaften bei Umwandlungen aus okonomischer perspektive untersucht.
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