The main objective of this research is to investigate the Predictability of Financial Statements Fraud-Risk Using Benford's Law on the Tehran Stock Exchange. Therefore, based on financial fraud detection criteria, a sample of 50 companies was extracted that 25 companies had fraud-risk in financial statements (experimental group) and 25 did not have fraud-risk (control group). Next, the frequency distribution of the first left digit of the numbers in the financial statements as well as the financial ratios of both groups was extracted, and their conformity with Benford's distribution was evaluated through the chi-square test to test the research hypotheses. The comparison between the mentioned frequency distribution and Benford's distribution showed a significant difference. The result indicates that Benford's law cannot predict the financial statements fraud-risk of companies, in other words, Benford's law cannot separate companies with fraud-risk from those without fraud-risk in financial statements.
Background
The rapid outbreak of COVID‐19 at the beginning of 2020 in the world has put severe physical and psychological pressure on the medical staff of hospitals involved in the care of patients with COVID‐19 to the point of risk of PTSD. There was. The aim of this study was to investigate the relationship between the prevalence of COVID‐19 and nurses' anxiety disorder.
Methods
This review study was conducted by library method.
Results
As is well known and mentioned everywhere in cyberspace, nurses have lost their mental health and become very anxious during the COVID‐19. Serious spread of traumatic psychiatric symptoms in the current situation can lead to damage to the health system.
Conclusions
The need to care for nurses to relieve fatigue for several months and inject hope and motivation into this group should be understood, But due to the economic situation of the country, unfortunately, the fulfillment of the promises has been delayed, which we hope will be fulfilled soon; Although the delay will certainly not prevent nurses from properly caring for patients, but resolving nurses ‘livelihood problems should also be a priority on the authorities’ agenda.
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