Studi sulle impugnazioni civili nel processo romano 1 / Luigi Raggi

• Record Nr.: UNICAMPANIAVAN0106084
• Autore: Raggi, Luigi
• Pubbl/distr/stampa: 233 p. ; 26 cm
• Edizione: [Milano : Giuffrè, 1961]
• Descrizione fisica: Biblioteca Lauria.
• Lingua di pubblicazione: Italiano; Latino
• Formato: Materiale a stampa
• Livello bibliografico: Monografia

Creative accounting, fraud, and international accounting scandals [[electronic resource] /] / edited by Michael Jones

• Record Nr.: UNINA9910139591303321
• Pubbl/distr/stampa: Chichester, West Sussex, England ; ; Hoboken, NJ, : John Wiley & Sons, 2011
• ISBN: 1-119-97862-9; 1-119-20890-4; 1-283-33737-1; 9786613337375; 0-470-97361-7
• Edizione: [First edition]
• Descrizione fisica: 1 online resource (578 pages)
• Altri autori (Persone): JonesMichael
• Disciplina: 364.16/3
• Soggetti: Accounting - Corrupt practices; Corporations - Corrupt practices - Accounting; Comparative accounting - Corrupt practices; Accounting fraud - History; Comptabilitat comparada; Corrupció; Llibres electrònics
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Note generali: Includes a series of studies of accounting scandals from 14 different countries.
• Nota di bibliografia: Includes bibliographical references and index.
• Nota di contenuto: Creative Accounting, Fraud and International Accounting Scandals; Contents; List of Contributors; Preface; Acknowledgements; PART A; 1 Introduction - Setting the Scene; 1.1 Introduction; 1.2 Exploring the Terms; 1.2.1 Creative Accounting; 1.2.2 Fraud; 1.2.3 Other Terms; 1.3 Structure of the Book; 1.3.1 Increase Income; 1.3.2 Decrease Expenses; 1.3.3 Increase Assets; 1.3.4 Decrease Liabilities; 1.4 Conclusion; 2 The Creative Accounting and Fraud Environment; 2.1 Introduction; 2.2 The Main Actors; 2.2.1 Managers; 2.2.2 Investment Analysts; 2.2.3 Regulators; 2.2.4 Auditors; 2.2.5 Shareholders; 2.2.6 Merchant Banks2.2.7 Other Users; 2.2.8 Legal Authorities; 2.3 Effective Corporate Governance; 2.3.1 Effective Internal Controls; 2.3.2 Division of the Responsibility between Chief Executive and Chairman; 2.3.3 Audit Committee; 2.3.4 Independent Board of Directors; 2.4 Economic Environment; 2.5 Conclusion; 3 Motivations to Indulge in Creative Accounting and Fraud; 3.1 Introduction; 3.1.1 Personal Incentives; 3.1.2 Market Expectations; 3.1.3 Special Circumstances; 3.1.4 Cover-up Fraud; 3.2 Conclusion; 4 Methods of Creative Accounting and Fraud; 4.1 Introduction; 4.2 Basic Principles; 4.3 Nature of Accounting4.4 Methods of Creative Accounting; 4.4.1 Strategy 1: Increase Income; 4.4.2 Strategy 2: Decrease Expenses; 4.4.3 Strategy 3: Increase Assets; 4.4.4 Strategy 4: Decrease Liabilities; 4.4.5 Strategy 5: Increase Operating Cash Flow; 4.5 Simple Numerical Example; 4.6 Fraud; 4.6.1 Misappropriation of Assets; 4.6.2 Fictitious Transactions; 4.7 Conclusion; 5 Evidence for Creative Accounting and Fraud; 5.1 Introduction; 5.2 The Descriptive Studies; 5.2.1 Ian Griffiths, Creative Accounting (1986); 5.2.2 County Natwest WoodMac, Company Pathology (1991); 5.2.3 UBS Phillips & Drew, Accounting for Growth (1991)5.2.4 Trevor Pijper, Creative Accounting (1993); 5.2.5 Frank Clarke, Graeme Dean and Kyle Oliver, Corporate Collapse: Accounting, Regulatory and Ethical Failure (2003, first issued 1997); 5.2.6 Frank Clarke and Graeme Dean, Indecent Disclosure: Gilding the Corporate Lily (2007); 5.2.7 McBarnet and Whelan, Creative Accounting and the Cross-eyed Javelin Thrower (1999); 5.2.8 Charles Mulford and Eugene Comiskey, The Financial Numbers Game (2002); 5.2.9 Beasley, Carcello and Hermanson, Fraudulent Financial Reporting 1987-1997: An Analysis of U.S. Public Companies (1999)5.2.10 Joseph Wells, Principles of Fraud Examination (2005); 5.3 The Statistical Studies; 5.3.1 Earnings Management Studies; 5.4 Conclusion; 6 Impression Management; 6.1 Introduction; 6.1.1 Accounting Narratives; 6.1.2 Graphs; 6.2 Conclusion; 7 Taking the Long View: Accounting Scandals over Time; 7.1 Introduction; 7.1.1 Ancient and Medieval; 7.1.2 Seventeenth and Eighteenth Centuries; 7.1.3 Nineteenth Century; 7.1.4 Twentieth Century: Before Second World War; 7.1.5 Twentieth Century: 1945-1980s
• Sommario/riassunto: Business scandals are always with us from the South Sea Bubble to Enron and Parmalat. As accounting forms a central element of any business success or failure, the role of accounting is crucial in understanding business scandals. This book aims to explore the role of accounting, particularly creative accounting and fraud, in business scandals. The book is divided into three parts. In Part A the background and context of creative accounting and fraud is explored. Part B looks ; at a series of international accounting scandals and Part C draws some themes and implications from the country studi