Ravenda, DiegoValencia Silva, MaikaArgilés Bosch, Josep M.García Blandón, Josep2018-05-162018-05-1620180951-3574https://hdl.handle.net/2445/122397This 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). ...32 p.application/pdfeng(c) Emerald, 2018Blanqueig de dinersMàfiaFrau fiscalItàliaMoney launderingMafiaTax evasionItalyinfo:eu-repo/semantics/article6668962018-05-16info:eu-repo/semantics/openAccess