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Authors
Sastroredjo, Probowo Erawan https://orcid.org/0000-0001-7973-1241
Ausloos, Marcel
Khrennikova, Polina https://orcid.org/0000-0002-0749-2437
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Funding
Funding for this research was provided by:
Ministry of Education and Research, Romania (760034/23.05.2023)
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Article History
Received: 6 April 2024
Accepted: 3 October 2025
First Online: 4 February 2026
Declarations
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: The authors declare that they have no known competing financial interests or personal relationships that could have appeared to influence the work reported in this paper. This research aims to detect irregularities within FTSE 100 companies by examining their financial reports. We apply Benford’s laws to uncover any irregularities in these financial statements. All authors declare no affiliations or involvement with any organisation that may have financial or non-financial interests in the matters discussed here. The data supporting the findings of this study come from financial statements of FTSE 100 companies available through Refinitiv EIKON. The authors confirm that all data generated or analysed during this study is reported in this published article.
