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http://hdl.handle.net/2445/122397Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | Ravenda, Diego | - |
| dc.contributor.author | Valencia Silva, Maika | - |
| dc.contributor.author | Argilés Bosch, Josep M. | - |
| dc.contributor.author | García Blandón, Josep | - |
| dc.date.accessioned | 2018-05-16T10:13:06Z | - |
| dc.date.available | 2018-05-16T10:13:06Z | - |
| dc.date.issued | 2018 | - |
| dc.identifier.issn | 0951-3574 | - |
| dc.identifier.uri | http://hdl.handle.net/2445/122397 | - |
| dc.description.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). ... | - |
| dc.format.extent | 32 p. | - |
| dc.format.mimetype | application/pdf | - |
| dc.language.iso | eng | - |
| dc.publisher | Emerald | - |
| dc.relation.isformatof | Versió postprint del document publicat a: https://doi.org/10.1108/AAAJ-12-2015-2329 | - |
| dc.relation.ispartof | Accounting, Auditing and Accountability Journal, 2018, vol. 31, num. 1, p. 286-317 | - |
| dc.relation.uri | https://doi.org/10.1108/AAAJ-12-2015-2329 | - |
| dc.rights | (c) Emerald, 2018 | - |
| dc.source | Articles publicats en revistes (Empresa) | - |
| dc.subject.classification | Blanqueig de diners | - |
| dc.subject.classification | Màfia | - |
| dc.subject.classification | Frau fiscal | - |
| dc.subject.classification | Itàlia | - |
| dc.subject.other | Money laundering | - |
| dc.subject.other | Mafia | - |
| dc.subject.other | Tax evasion | - |
| dc.subject.other | Italy | - |
| dc.title | Accrual management as an indication of money laundering through legally registered Mafia firms in Italy | - |
| dc.type | info:eu-repo/semantics/article | - |
| dc.type | info:eu-repo/semantics/acceptedVersion | - |
| dc.identifier.idgrec | 666896 | - |
| dc.date.updated | 2018-05-16T10:13:06Z | - |
| dc.rights.accessRights | info:eu-repo/semantics/openAccess | - |
| 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 |
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