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) |
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666896.pdf | 315.29 kB | Adobe PDF | View/Open |
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