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Crossref citation coverage: 1 / 1 publications (100.0%). Latest observation: 21 Oct 2026, 00:21 UTC. Means and percentages use records with known counts.

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JOURNAL ARTICLE

Hidden Risk

Robert Mayo

International Journal of Finance & Banking Studies · 2022

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Using self-reported data from banks in mainland China, I apply a technique used in forensic accounting based on Benford’s Law to detect fraudulent manipulation of non-performing loan (NPL) figures.  I find large data anomalies consistent with false reporting in mainland banks that do not appear in an identically structured survey of Hong Kong banks.  A comparison of different types of data from mainland banks shows no statistically significant anomalies in data for total deposits from customers, operating expenses, net interest income, or non-interest income.

DOI 10.20525/ijfbs.v11i1.15500 Crossref citations0 OpenAlex citations