Please use this identifier to cite or link to this item:
http://hdl.handle.net/2445/122397| Title: | Accrual management as an indication of money laundering through legally registered Mafia firms in Italy |
| Author: | Ravenda, Diego Valencia Silva, Maika Argilés Bosch, Josep M. García Blandón, Josep |
| Keywords: | Blanqueig de diners Màfia Frau fiscal Itàlia Money laundering Mafia Tax evasion Italy |
| Issue Date: | 2018 |
| Publisher: | Emerald |
| Abstract: | This paper investigates how accounting is used to disguise and realize money laundering activities in specific socio-economic and political contexts and whether discretionary accruals can provide evidence of such illicit practices realized through legally registered Mafia firms (LMFs). The study is based on a sample of 224 Italian firms identified as LMFs, due to having been confiscated by judicial authorities because of their owners being accused of Mafia-type association. Using a multivariate regression model, specifically developed discretionary accrual proxies for LMFs are compared with those of a population of lawful firms (LWFs). ... |
| Note: | Versió postprint del document publicat a: https://doi.org/10.1108/AAAJ-12-2015-2329 |
| It is part of: | Accounting, Auditing and Accountability Journal, 2018, vol. 31, num. 1, p. 286-317 |
| URI: | http://hdl.handle.net/2445/122397 |
| Related resource: | https://doi.org/10.1108/AAAJ-12-2015-2329 |
| ISSN: | 0951-3574 |
| Appears in Collections: | Articles publicats en revistes (Empresa) |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| 666896.pdf | 315.29 kB | Adobe PDF | View/Open |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.