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Accrual management as an indication of money laundering through legally registered Mafia firms in Italy

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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). ...

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Accounting, Auditing and Accountability Journal, 2018, vol. 31, num. 1, p. 286-317

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Articles publicats en revistes (Empresa)

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Accrual management as an indication of money laundering through legally registered Mafia firms in Italy