افاق للعلوم
Volume 11, Numéro 1, Pages 199-214
2026-01-15
Profits Integrity In The Motion Picture Industry Using Benford’s Law: A Case Study Of Toei Animation Company (2014–2024)
Authors : Feddaoui Amina . Bouabdelli Ahlam .
Abstract
This study aimed to detect profits integrity of Toei Animation Company during the period (2014–2024) using Benford's Law. Toei Animation, the leading company in the anime films industry was selected for analysis. The sample included 176 observations across 16 accounting items. The analysis indicated stable profit growth and strong consistency between gross and net profits. Results from the Chi-Square test and the mean absolute deviation (MAD) metric demonstrated that the data conformed to Benford's Law, supporting the integrity of the company's profits. The findings further suggest that Toei Animation Company exemplifies accounting transparency and fairness within the motion picture industry.
Keywords
Profits ; Integrity ; Motion Picture Industry ; Benford's Law ; Toei Company
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